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NY 813309

August 24, 1995

CLA-2-44:S:N:N3:230 813309


TARIFF NO.: 4420.90.4500; 4420.90.8000

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of a recipe box, a paper towel holder and a wall rack with pegs from Taiwan

Dear Ms. Bonace:

In your letter dated July 27, 1995 you requested a tariff classification ruling.

The ruling was requested on a three piece kitchen set, Blair product number 653201. The set consists of a recipe box, a paper towel holder and a mug rack. Samples of the three items were submitted loose in a bag. The samples will be returned to you as you requested. All the items are made of wood and painted with a common sunflower design. The recipe box consists of an upright five inch high box with a lid. The paper towel holder consists of a dowel on a stand with a sunflower shaped wooden piece as a top. The mug rack consists of a 14-1/2 inch long and 4 inch high painted board with four large pegs. The rack is designed to be mounted on a wall and appears to be suitable for hanging a variety of articles.

For purposes of General Rule of Interpretation 3(b), Harmonized Tariff Schedules of the United States Annotated (HTSUSA), "goods put up in sets for retail sale" must consist of articles put up together to meet a particular need or carry out a specific activity. An assortment of articles to be used in a household is not specific enough to meet this criteria. Therefore, each article of the set is classifiable separately.

The applicable subheading for the recipe box will be 4420.90.4500, HTSUSA, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other; not lined with textile fabrics. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the paper towel holder and for the wall rack with pegs will be 4420.90.8000, HTSUSA, which provides for other wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 4.7 percent ad valorem.

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

If you have any further questions on this ruling, please call National Import Specialist Paul Garretto at 212-466-5779.

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.


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