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NY A89592

December 11, 1996

CLA-2-44:RR:NC:2:230 A89592


TARIFF NO.: 4420.90.8000; 4420.90.4500

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
Dallas/Ft.Worth Airport, TX 75261

RE: The tariff classification of wooden business card holders, note holders, pencil cups and desk top boxes from Italy

Dear Ms. Wood:

In your letter dated November 15, 1996, on behalf of The Container Store, you requested a tariff classification ruling.

The ruling was requested on various wooden stationery items consisting of small desk top furnishings. Pictures of the items were submitted. Item # 31033 is a business card holder. It is a small stand designed to hold business cards. Item # 31034 is a 3 x 3 inch note holder and item # 31036 is a 4.5 x 5.5 inch note holder. These items are trays designed to hold note paper of different sizes. Item # 31010 is a square pencil cup. It is a container designed to be placed on a desk top to hold pens or pencils.

Item # 31022 is a double desk top box with a lid. It consists of a box with two compartments and a removable lid. Item # 31026 is a triple desk top box with a lid. It consists of a box with three compartments and a removable lid.

The applicable subheading for item # 31033, the business card holder, item # 31034 and item # 31036, the note holders and item # 31010, the pencil cup will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 percent ad valorem. Effective January 1, 1997 the rate of duty will be 4 percent ad valorem.

The applicable subheading for item # 31022, the double desk top box and item # 31026, the triple desk top box will be 4420.90.4500, HTSUSA, which provides for jewelry boxes,
silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other; not lined with textile fabrics. The rate of duty will be 5.7 percent ad valorem. Effective January 1, 1997 the rate of duty will be 5.3 percent ad valorem.

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 212-466-5779.


Roger J. Silvestri

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