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NY 879751

November 19, 1992

CLA-2-44:S:N:N1:230 879751


TARIFF NO.: 4420.90.8000

Mr. Andres Ponti
Fine Products Co.
367 Bullard Ave.
Paramus, NJ 07652

RE: The tariff classification of wooden file trays, pencil holders, paper clip holders and memo holders from Colombia

Dear Mr. Ponti:

In your letter received on October 28, 1992, you requested a tariff classification ruling.

The ruling was requested on file trays, pencil holders and memo holders. A catalogue of various products to be used on a desk was submitted. The file trays, shown in the catalogue as style numbers 011, 012, and 013, are one, two and three tier trays. The pencil holders and the similar paper clip holders, style numbers 021, 022, 023, 024, 031, 032, 083 and 084, are of various sizes and shapes and combinations. The memo holders, style numbers 041, 042, 043, 044, 045, 081, 082, 086 and 087, are of different shapes including novelty animal shapes. All of the products are made of a fine hardwood.

The applicable subheading for the file trays, pencil holders, paper clip holders and memo holders will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Colombia 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.


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