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NY I80740

May 13, 2002

CLA-2-39:RR:NC:SP:221 I80740


TARIFF NO.: 3926.10.0000; 8304.00.0000

Mr. Russell J. Burkel
Analogue Imaging LLC
514 Brookdale Court
South Milwaukee, WI 53172-1213

RE: The tariff classification of microfiche storage panels and panel desk stands from Germany.

Dear Mr. Burkel:

In your letter dated April 10, 2002, you requested a tariff classification ruling.

Catalogue pages were provided with your letter. The microfiche storage panels are composed of plastic. The panels are 312 millimeters in height and vary from 220 to 250 millimeters in width. Each panel has pockets to hold microfiche slides. The panel desk stands are said to be composed of aluminum. These desk stands are used to hold the microfiche panels.

The applicable subheading for the microfiche storage panels will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the panel desk stands will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper traysand similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9 percent ad valorem.

In your letter you stated that to the best of your knowledge such microfiche products are no longer produced in the United States, and should therefore be free of duty. The United States Customs Service is an administrative agency that lacks the legal authority to grant duty-free entry to imported merchandise. We are not aware of any tariff provision that would allow this merchandise to be imported free of duty. 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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