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NY H89123

March 27, 2002

CLA-2-44:RR:NC:SP:230 H89123


TARIFF NO.: 4421.90.9740; 4417.00.8090

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street (Suite 415)
Philadelphia, PA 19106-3883

RE: The tariff classification of wooden bobbins and shoemaker’s lasts from the United Kingdom.

Dear Mr. Liberati:

In your letter dated March 6, 2002, you requested a tariff classification ruling on behalf of The Discovery Collection (Somerdale, NJ). Descriptive literature concerning two groups of articles was submitted for our review.

The first group consists of old wooden bobbins that were used on looms and other machinery in textile mills many years ago. They are offered in assorted sizes/shapes, and some have metal rims on their flanges. They also include a subgroup known as quills (pirns), which are described as slim bobbins that were fitted into the body of a shuttle to weave cloth on a loom. The literature indicates that these items are currently bought and sold as collectibles and are sometimes adapted by purchasers for use as candleholders.

The applicable subheading for the wooden bobbins and quills will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

The second group consists of old shoemaker’s lasts. These are wooden shapes or forms upon which shoes used to be built by hand. They are now bought and sold as collectibles.

The applicable subheading for the wooden shoemaker’s lasts will be 4417.00.8090, HTS, which provides, in pertinent part, for boot or shoe lasts and trees, of wood. The rate of duty will be 5.1%. 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 the ruling letter, 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 646-733-3035.


Robert B. Swierupski

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