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NY C89200

June 30, 1998

CLA-2-44:RR:NC:SP:230 C89200


TARIFF NO.: 4420.90.8000; 6912.00.4810; 2007.91.4000

Mr. Brett Ian Harris

Grunfeld, Desiderio, Lebowitz & Silverman LLP

245 Park Avenue (33rd floor)

New York, NY 10167-3397

RE: The tariff classification of a decorative wooden container accompanied by a ceramic dish and foodstuffs, to be imported from China.

Dear Mr. Harris:

In your letters dated May 12 and June 18, 1998, submitted on behalf of your client, Shonfeld's (USA), Inc., you requested a tariff classification ruling.

A sample identified as item tr-1005 was submitted and is being returned to you as requested. Its largest component is a painted, box-like wooden article (about 5" x 6" x 7"(H)) made to look like a miniature Spanish restaurant. The front panel incorporates an inset "door" (non-functional), a canopy marked "Restaurante," a roof overhang, and other decorative details. The side and back panels have small cutouts representing windows. At the top of the restaurant (where the roof would normally be), there is a recessed cardboard insert or platform upon which the following items have been glued: an empty ceramic "tart dish" with removable lid, a small jar of orange marmalade, a small jar of strawberry jam, and a canvas pouch containing instant coffee.

In response to a query by this office, you have indicated that although they are glued in, the dish and the foodstuffs (all of which appear to protrude from the "roof" area) are intended to be removed and used/consumed by the ultimate purchaser. The glue is said to be employed to ensure that the several items do not shift or break during transit, and to indicate to retailers that the items are not to be sold separately. Nevertheless, we agree with your contention that for tariff purposes the articles do not constitute a "composite good" or "set," and are therefore separately classifiable.

It appears that after removal of the cardboard insert and the products glued to it, the wooden "restaurant/container" will be a decorative, open-topped receptacle suitable for holding miscellaneous household articles on a shelf, counter, table or the like.

The applicable subheading for the wooden "restaurant/ container" will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.6%.

The applicable subheading for the ceramic "tart dish" will be 6912.00.4810, HTS, which provides for other ceramic tableware and kitchenware suitable for food or drink contact. The rate of duty will be 10.1%.

The applicable subheading for the jar of orange marmalade will be 2007.91.4000, HTS, which provides for orange marmalade. The rate of duty will be 4.2%.

Your inquiry does not provide sufficient information for us to rule on the strawberry jam (labeled "strawberry preserves"). Please submit a breakdown of ingredients by weight, and describe the method of production.

The samples of the jam and the marmalade may infringe a registered trademark under 15 U.S.C. 1124, and importations of this merchandise may be subject to the provisions of Part 133 of the Customs Regulations.

Your inquiry also does not provide sufficient information for us to rule on the coffee, which is said to be of U.S. origin. Please furnish details including the origin of the beans, how and where they are processed, and why a claim of "American Goods Returned" is being made.

Your letters state that the marmalade and jam originate in France, while the "restaurant" and "tart dish" originate in China. We note that some of the components of the sample are not marked to indicate such origin, and will be required to be so marked upon importation into the United States. The marking must be legible, in a conspicuous place, and sufficiently permanent to reach the ultimate purchaser.

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 Paul Garretto at 212-466-5779.


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