NY 864794
Jul 24 1991
CLA-2-83:S:N:N1:113 864794
Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030
RE: The tariff classification of brass memo holders from Taiwan
Dear Mr. Bartee:
In your letter dated June 24, 1991, you requested a tariff
classification ruling.
The merchandise is a memorandum pad with a brass binder or
cover. The cover is about 6-1/4 inches long and 4-1/2 inches
wide. It is designed to lie flat on a table or desk. A
replaceable pad of paper is secured to the cover with two bolts.
Your letter indicates that the value of the item lies
substantially in the cover.
The applicable subheading for the brass cover 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, of base metal. The rate of
duty will be 5.7% 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