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NY 865044

July 19, 1991

CLA-2-44:S:N:N1:230 865044

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Mona Webster
Target Stores
Import Dept. CC-08G
P.O. Box 1392
Minneapolis, MN 55440

RE: The tariff classification of globe bookends from Taiwan

Dear Ms. Webster:

In your letter dated July 6, 1991, you requested a tariff classification ruling.

A sample of the article to be classified was submitted. It consists of a pair of bookends made of oak with globes permanently attached. The globes are made of paper and are mounted on a plastic circular frame. The printing on the globes depicts an ancient world and the names are foreign. The globes serve primarily as decorations for the bookends. The essential character of the article is imparted by the bookends which are made of wood.

The applicable subheading for the globe bookends will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 5.1 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

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