NY B80976
January 15,1997
CLA-2-73:RR:NC:MM:113 B80976
Mr. Arnold M. Miller
AMM Corporation
P.O. Box 403
Hewlett, NY 11557
RE: The tariff classification of magazine racks and decorative
bird cages from China
Dear Mr. Miller:
In your letter dated January 6, 1997, you requested a tariff
classification ruling.
The merchandise consists of various styles of magazine racks
and ornamental bird cages made of wrought iron.
Items numbers 0501, 0507A, and 0508 are three styles of
racks designed to rest upon the floor and hold magazines. Item
number 0501 is composed of canvas fabric secured to a wrought
iron frame. Based upon the photograph you submitted, the
essential character of this rack is imparted by the canvas, the
portion that holds the magazines. The other two racks, item
numbers 0507A and 0508, are wrought iron magazine racks that are
painted green and decorated with a leaf design.
The painted, wrought iron bird cages are small replicas of
actual bird cages. They range in height from 4 to 11 inches.
The cages will be used in the home as decorative accessories and
can hold planters or artificial flowers. Item number B1 is a
dark green cage decorated with a leaf design and available in two
sizes. Item number B3 is a white cage with a scroll design.
Item numbers B4, B5, and B6 are three different styles of gold-toned cages.
The applicable subheading for the canvas and wrought iron
magazine rack will be 9403.80.6040, Harmonized Tariff Schedule of
the United States (HTS), which provides for furniture of other
materials, including cane, osier, bamboo or similar materials,
other, household. The rate of duty will be 1.6 percent ad
valorem.
The applicable subheading for the wrought iron magazine
racks will be 9403.20.0010, Harmonized Tariff Schedule of the
United States (HTS), which provides for other metal furniture,
household. The rate of duty will be 1.6 percent ad valorem.
The applicable subheading for all of the bird cages will be
8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments, and
parts thereof, of base metal, other. The rate of duty will be 2
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 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division