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NY R04409

August 1, 2006

CLA-2-48:RR:NC:SP:234 R04409


TARIFF NO.: 4823.90.2000; 7326.90.8587

Ms. Geri K. Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a wastebasket and a message board from Thailand.

Dear Ms. Davidson:

In your letter dated July 18, 2006, you requested a tariff classification ruling. Photos and descriptions pertaining to two products were submitted for our review.

The first item is identified as a “Translations Wastebasket” (VPN # 361022). It is a round, slightly tapered, open-topped trash receptacle having continuous sides and base made of molded papier-mâché. The exterior is covered with colorfully printed paper that originally served as the pages of foreign-language newspapers and magazines.

The applicable subheading for the “Translations Wastebasket” will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of papier-mâché. The rate of duty will be Free.

The second item is identified as a “Translations Magnet Board” (VPN # 361042). It is a rectangular board consisting of a medium-density wood fiberboard panel covered with a sheet of metal (assumed to be iron or steel), which in turn has a decorative paper facing. (Pages of foreign-language periodicals are again used for the latter.) The metal sheet allows the user to post memos, photos and the like using magnets as fasteners. It appears that a few small disc-shaped magnets are included with the board for this purpose.

The applicable subheading for the complete “Translations Magnet Board” will be 7326.90.8587, HTSUS, which provides for other (non-enumerated) articles of iron or steel. The rate of duty will be 2.9%.

Articles classifiable under subheading 7326.90.8587, HTSUS, which are products of Thailand, may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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