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NY 864101

June 21, 1991

CLA-2-44:S:N:N1:230 864101


TARIFF NO.: 4420.90.8000

Ms. Carolyn Goding
International Automated Brokers, Inc.
6051 Siempre Viva Road, Suite J
San Diego, CA 91173

RE: The tariff classification of a cassette storage unit from Mexico

Dear Ms. Goding:

In your letter dated May 27, 1991, on behalf of the Napa Valley Box Company, you requested a tariff classification ruling.

The ruling was requested on the Wood Wak Universal Storage Center for audio or video cassettes, discs, or video games. A sample was submitted. It is a rack composed of three 17-1/2 inch long wood dowels and two wood ends measuring 6-1/2 inches wide by 7-1/2 inches high by 5/8 inch thick. In between the ends and inserted through the dowels is a movable wood divider or holder. The ends have small rubber cushions on the bottom for resting on other furniture or for stacking.

The applicable subheading for the cassette storage unit will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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