CLA-2-83:S:N:N:113 807388 JTS

Mr. Octavio Saavedra
Corrigan Dispatch Company
P.O. Box 26457
1535 Goodyear, Suite A-8
El Paso, TX 79936

RE: The tariff classification of steel file frames from Mexico

Dear Mr. Saavedra:

In your letter dated February 15, 1995, on behalf of SteelWorks, Inc., you requested a tariff classification ruling.

The merchandise consists of a steel frame that will be used in the drawers of desks and filing cabinets to support hanging folders. The frame holds bothn letter or legal size files.

The applicable subheading for the frames 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 9403. The general rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport