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July 15, 1999

CLA-2-44:RR:NC:2:230 E84152


TARIFF NO.: 4420.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of wood CD holders with photo frame fronts from China

Dear Mr. Hoffacker:

In your letter dated June 22, 1999, on behalf of Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on two styles of wood CD holders, item #2100916046 and item #2100916146. Product specification sheets and photocopied pictures of the CD holders were submitted. The CD holders are small wooden containers open on one side and fitted with slots to hold approximately ten compact discs. The front of the container is designed to hold a photograph. Style #2100916146 has four feet on the bottom and style #2100916046 has a round base on the bottom.

The essential character of the CD holders with photo frame fronts is imparted by the wood container. The primary purpose of the product is to hold CD’s. The opening provided to accomodate a photograph is an added feature of secondary importance. The product specification sheets describe the products as wood CD holders and do not mention the photo feature.

The applicable subheading for the wood CD holders with photo frame fronts will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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 212-637-7009.


Robert B. Swierupski

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