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NY D85602




December 11, 1998

CLA-2-94:RR:NC:SP:233 D85602

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 9403.20.0020

Mr. Juan Dominguez
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of CD storage towers from Taiwan and China.

Dear Mr. Dominguez:

In your letter dated December 2, 1998, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Vendor Stock #1262 - CD Storage Tower stores 48 CDs and measures 14 inches in height. The tower, which can be mounted on a wall or rest on a table, is made of heavy gauge steel. The country of origin is Taiwan.

2. Vendor Stock #1316 - 110 CD Wave Tower stores 110 CDs and assembles to 50 inches in height. The tower is made of matte black steel with a wood base and is designed to be placed on the floor. The country of origin is China.

3. Vendor Stock #1248 - 80 CD Tower stores 70 CDs and 5 double CDs and assembles to 4 feet in height. The tower is made of matte black steel and is designed to be wall mounted or placed on the floor. The country of origin is China.

4. Vendor Stock #1310 - 44 CD Wave Tower stores 44 CDs and measures 22 inches in height. The tower is made of matte black steel with a wood base and is designed to be placed on the floor. The country of origin is China.

Your samples are being returned as requested.

The applicable subheading for the CD storage tower, Vendor Stock #1262, will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4% ad valorem. In 1999 the rate of duty will remain unchanged.

The applicable subheading for the CD storage towers, Vendor Stock #1316, #1248 and #1310, will be 9403.20.0020, HTS, which provides for other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rate of duty will be 0.8% ad valorem. Effective January 1, 1999 the rate of duty will be free.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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