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NY N024978




April 8, 2008

CLA-2-83:OT:RR:E:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.42.3065

Mr. Gary D. Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a file cabinet plinth from Great Britain

Dear Mr. Hollis:

In your letter dated March 19, 2008, you requested a tariff classification ruling.

The merchandise under consideration is described as a Plinth (SKU# 10044637). It is made of powder coated black steel and measures 13.5 inches long by 10.75 inches wide by 4.25 inches high. It is used to raise and support a file cabinet off the floor, which gives easier access to the file drawers. It mounts to the base of the cabinet with four screws that are included. It will be shipped and sold separately as an accessory to your filing cabinets.

The applicable subheading for the file cabinet plinth will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articlesother mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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