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NY A89616

November 27, 1996

CLA-2-44:CO:E15 A89616


TARIFF NO.: 4420.90.8000; 4420.90.4500

Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, Texas 75261

RE: The tariff classification of wooden stationery items from Italy.

Dear Ms. Wood:

In your letter dated November 15, 1996 you requested a tariff classification ruling on behalf of your client, The Container Store, on five wooden stationery items from Italy to be entered through the port of Dallas, Texas.

Pictures of the five items which are made of Cherry Wood were submitted. The pictures include:

Item # H31030 Index card file
H31042 Letter tray
H31046 Vertical letter holder
H31014 Square box w/lid
H31016 Rectangular pen box w/lid
The index card file holds standard index cards with alphabetical dividers, the letter tray has two shelves, and the vertical letter holder has two separate levels to view incoming or outgoing letters or correspondence. The rectangular pen box w/lid and the square box w/lid can be used to hold pens, paper clips, rubber bands and tacks. All five items could be found on an office or one's personal desk.


The applicable subheading for H31030 Index card file, H31042 letter tray, and H31046 Vertical letter holder 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 (Chapter 94 includes furniture).The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for H31014 Square box w/lid and H31016 Rectangular pen box w/lid will be 4420.90.4500, Harmonized Tariff Schedule of the United States(HTS), which provides for other boxes of wood, not lined with textile fabrics. The rate of duty is 5.7 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.


William J. Luebkert
Port Director

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