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April 9, 1999

C.A.-2-83:RR:NC:MM:113 E80309


TARIFF NO.: 8304.00.0000

Ms. Sandra MacLean
The Computer Art Company
Unit 34B, Suite 130
114 Woodlawn Road
Dartmouth, Nova Scotia
Canada B2W 2S7

RE: The tariff classification of a business card holder from Canada

Dear Ms. MacLean:

In your letter dated March 24, 1999, you requested a tariff classification ruling.

The merchandise is the Y2K business card holder. The sample holder that you submitted is composed of aluminum and decorated with a figure to represent the “millennium bug”. The bug is formed from copper wire and scrap computer and electronic material. The body of the bug is a small circuit board. There is an adhesive label on the top of the business card holder that reads “Y2K”.

The applicable subheading for the business card holder 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 general rate of duty will be 3.9 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 James Smyth at 212-637-7008.


Robert B. Swierupski

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