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NY H83300

July 26, 2001

CLA-2-44:RR:NC:SP:230 H83300


TARIFF NO.: 4420.90.8000

Ms. JoAnn Benson
Polardream International Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden cabinet with photo albums, from China.

Dear Ms. Benson:

In your letter dated June 28, 2001, you requested a tariff classification ruling.

A sample identified as item #KF171 was submitted for our examination. It is a painted wooden cabinet containing four small photo albums. The cabinet, which measures approximately 18" wide by 11½” high by 7½” deep, features three compartments. The empty, fully enclosed center compartment is covered at the front by a hinged wooden door that also functions as a picture frame. (It has a glass window and removable back.) The somewhat smaller left and right compartments, each of which holds two albums, are open at the front. The albums consist of numerous plastic-pocket pages (about 4½” x 6”) permanently bound between leather covers. The cabinet and the four albums will be packaged, imported and sold together as a single product. The unit is suitable for placement on a shelf, mantle, bookcase or the like.

It is noted that that the albums fit snugly into the left and right compartments, leaving no additional space for other items. The center compartment is well suited for the storage of loose or packaged photographs.

For tariff classification purposes, the cabinet and the albums will be considered “goods put up in sets for retail sale” whose common purpose is to facilitate organizing and storing one’s photographs. The cabinet, which predominates in terms of bulk, weight and appearance, will be regarded as the component that imparts the essential character of the set.

Accordingly, the applicable subheading for the complete KF171 cabinet/album set 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%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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