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NY F81476

January 21, 2000

CLA-2-44:RR:NC:SP:230 F81476


TARIFF NO.: 4420.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of desktop furnishings of wood, from China.

Dear Mr. Hoffacker:

In your letter dated December 27, 1999, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. (Columbus, OH). Descriptions and photos of three items were submitted and will be retained for reference.

The first item, identified as a “Desk Top Clip/Card Holder Photo Frame” (#LF14937), consists of a small, tray-like wooden base with an upright 4” x 6” wooden photo frame affixed to the back edge. The base features two shallow, open compartments suitable for holding paper clips, business cards and the like.

The second item, identified as a “Pencil Cup Photo Frame” (#LF14210), consists of a small rectangular wooden base with two adjacent upright components attached to it: a 3” x 5” wooden photo frame and a wooden pencil cup.

Each of the above-described products features both a frame (heading 4414) and a small, open receptacle (heading 4420), but neither component alone can clearly be said to impart the essential character of the overall article. Classification will thus be governed by General Rule of Interpretation 3(c), HTS, which provides for selection of the heading that appears last in numerical order.

The applicable subheading for items LF14937 and LF14210 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 3.2%. Your inquiry does not provide enough information for us to rule on item #LF14692, “Flip Mirror/Photo Frame.” If you wish to pursue a ruling on this item, please submit a sample and a breakdown of materials by value.

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

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