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NY 804198

December 12, 1994

CLA-2-83:S:N:N:113 804198 JTS


TARIFF NO.: 8304.00.0000

Ms. JoAnn Johnston
Great Lakes Customs Brokerage, Inc.
85 River Rock Drive # 202
Buffalo, NY 14207

RE: The tariff classification of steel file frames from Canada

Dear Ms. Johnston:

In your letter dated November 21, 1994, on behalf of Parts and Pieces Assembly Ltd., you requested a tariff classification ruling.

The merchandise consists of steel frames that will be used in the drawers of desks and filing cabinets to support hanging folders. The frames hold letter or legal size files, and fit in drawers ranging from 18 inches long to standard length.

The applicable subheading for the frames will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of 9403. The rate of duty will be 5.7 percent ad valorem.

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
Area Director

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