CLA-2-44:OT:RR:E:NC:2:230
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of a wooden magazine holder from China
Dear Mr. Crago:
In your letter dated August 28, 2008 you requested a tariff classification ruling.
The ruling was requested on the “Magazine Holder,” item # A029FA02516. A photograph and product specifications were submitted.
The product is a desktop open container designed to hold periodicals in an upright position. It measures 13” high x 9.5” long x 4.5” deep. It is constructed of medium density fiberboard (MDF) and decoratively covered on the exterior with printed paper.
The applicable subheading for the wooden magazine holder, item # A029FA02516, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division