United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 814128

CLA-2-83:S:N:N:113 814128


TARIFF NO.: 8304.00.0000

Ms. Rose Althoff
Midwest of Cannon Falls
32057 64th Avenue
P.O.Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of bookends from the Philippines

Dear Ms. Althoff:

In your letter dated August 29, 1995, you requested a tariff classification ruling.

The merchandise is item number 13567-9, a pair of steel bookends decorated with resin figurines. The bookends are heart-shaped and approximately 4.5 inches high. The figurines depict an angel reading a book and an angel playing a string instrument.

The applicable subheading for the bookends 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 heading 9403. The duty rate will be 5.3 percent ad valorem.

Articles classifiable under subheading 8304.00.0000, HTS, which are products of the Philippines, 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
Area Director

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