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NY H83663

August 2, 2001

CLA-2-44:RR:NC:SP:230 H83663


TARIFF NO.: 4420.90.8000

Ms. Shelia Andrews
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, Arkansas 72201

RE: The tariff classification of a desk accessory set, of wood and other materials, from Taiwan.

Dear Ms. Andrews:

In your letter dated July 6, 2001, you requested a tariff classification ruling.

A sample identified as a style D481-CH “stationery/desk set” was submitted and is being returned to you as requested. It consists of the following items, which will be imported and sold together as a single product:

A 21½” x 15½” x ¾”(H) “desk pad,” which is a tray-like wooden article with a removable, leather-covered wooden insert/liner that provides a smooth writing/working surface

A 9½” x 7¾” x 2”(H) “memo pad/business card holder,” which is also a tray-like wooden article with leather trim

An 11¾” x 6½” x 4½”(H) “letter holder,” which consists of a leather-trimmed wooden base with three parallel, upright wooden dividers

A leather-accented wooden pencil cup

A letter opener having a brass blade and a wooden handle

We find that these components together satisfy the consumer’s need for a matched grouping of stationery accessories with which to appoint his/her desk. For tariff purposes, the merchandise will thus be considered “goods put up in sets for retail sale” whose essential character is imparted by the first four wooden items shown in the above list. The first four wooden articles are classifiable under heading 4420, Harmonized Tariff Schedule of the United States (HTS).

Accordingly, the applicable subheading for the complete D481-CH “stationery/desk set” will be 4420.90.8000, 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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