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NY I85248

September 9, 2002

CLA-2-83:RR:NC:N1:113 I85248


TARIFF NO.: 8304.00.0000

Ms. Shelia Andrews
Dillard's Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of a desk set from China.

Dear Ms. Andrews:

In your letter dated August 9, 2002, you requested a ruling on tariff classification.

The sample you provided is a desk set, style PSGBC. The set consists of a cherry wood base with a gold-plated brass miniature golf bag. The bag holds two ball point pens and a letter opener that are made to look like golf clubs. At one end of the base is a business card holder made to look like two golf balls on tees.

The applicable subheading for this product 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 646-733-3018.


Robert B. Swierupski

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