United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E89025 - NY E89077 > NY E89068

Previous Ruling Next Ruling
NY E89068

November 12, 1999

CLA-2-44:RR:NC:2:230 E89068


TARIFF NO.: 4420.90.8000

Ms. Rhonda Suggs
Blue Ridge International Products Co.
P.O. Box 989
Freeport, FL 32439-0989

RE: The tariff classification of a wood remote control organizer with an attached corduroy Taz cartoon figure from China

Dear Ms. Suggs:

In your letter dated October 14, 1999 you requested a tariff classification ruling.

The ruling was requested on a product referred to as a “Table Top Taz Corduroy Organizer, Style 01719”. The product is a decorative holder for television remote control units and magazines.

A sample of the organizer packed in a retail box was submitted. The sample consists of an open two compartment organizer made of wood fiberboard and an attached stuffed Taz cartoon figure made of corduroy. The Taz figure is permanently glued in position with its head extending over the top of the back and its arms reaching around the sides of the organizer.

The retail packing box is printed on all panels with words and pictures advertising the “Looney Tunes (WB) - Taz Television Organizer.” The panel on the bottom contains the item number, the name of your company and the information that “Looney Tunes, characters, names and all related indicia are trademarks of Warner Bros. © 1999.” On the panel in the back, in small letters in white ink which blend in with the background picture, are the words “Made in China.”

The wood remote control organizer with the attached corduroy Taz figure is a composite good. The classification of composite goods is governed by General Rule of Interpretation 3(b) of the Harmonized System (G.R.I). G.R.I. 3(b) states that mixtures, composite goods and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

The component which imparts the essential character of the Taz television organizer is the wood holder. Even though the Taz figure has the greater value according to a cost breakdown submitted by you, the wood holder is more important because of the primary role it plays in relation to the use of the product. The Taz figure plays a secondary role in making the product decorative and attractive. Based on G.R.I. 3(b) the subject composite good will be classified under the subheading for the wood holder.

The applicable subheading for the “Table Top Taz Corduroy Organizer, Style 01719” will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Imports of this merchandise may be subject to the provisions of Part 133 of the Customs Regulations (19 C.F.R. 133), if the merchandise copies or simulates a trademark, tradename or copyright registered with the United States Customs Service.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Conspicuous means capable of being easily seen with normal handling of the article or container. The ultimate purchaser must be able to find the marking easily and read it without strain.

In order to comply with the marking statute, the country of origin marking on the retail packing box should be conspicuous and readily found by the ultimate purchaser; e.g., larger letters, darker ink or a contrasting background.

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 212-637-7009.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: