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NY I81523

May 24, 2002

CLA-2-44:RR:NC:2:230 I81523


TARIFF NO.: 4420.90.6500; 4420.90.8000; 4414.00.0000

Ms. Lesa R. Hubbard
JC Penney Purchasing Corp.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a leather covered wood office collection consisting of a box, a waste bin, a blotter and a photo frame from China

Dear Ms. Hubbard:

In your letter dated May 8, 2002 you requested a tariff classification ruling.

The ruling was requested on a four piece office collection, identified as JC Penney lot number 778-5507. The collection consists of an organizer box, a waste bin, a desk blotter and a photo frame. The products are made of wood and are covered on the outside with leather embossed with an alligator print. The four items will be advertised and sold as a set.

Samples of the products were submitted. The organizer box is a small trunk style chest with a hinged lid. It has a metal handle on top and a metal clasp closure in front. It measures approximately 10-3/4 inches long by 7-1/2 inches wide by 8-1/2 inches high. It is lined on the inside with a textile fabric and has a removable divided compartment for holding office supplies such as pens and paper clips. The compartment takes up less than half of the space inside the box. The waste bin is a square container with a slightly flared open top. It has feet on the bottom and is approximately 11 inches high. The desk blotter measures 24 inches long by 16 inches wide. It is made of wood fiberboard. The middle section is covered with paper and painted. The ends are covered with leather. The photo frame measures 8-1/4 inches by 10-1/4 inches and has an opening with a glass cover for displaying a 4x6 photograph.

Although sold as a set, the four items are not classifiable as a set because they do not meet a particular need or carry out a specific activity together. They are selections of office products, each of which serves a separate purpose. Consequently, each product is classifiable separately.

The essential character of the products is imparted by the wood because of the role the wood plays in the functioning of these articles. The wood makes or forms the articles. The leather covering decorates and adds value to the products but is of secondary importance in the functioning of the articles.

The applicable subheading for the organizer box will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, lined with textile fabrics. The rate of duty will be free. The applicable subheading for the waste bin and desk blotter will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the photo frame will be 4414.00.0000, HTSUSA, which provides for wooden frames for paintings, photographs, mirrors and similar objects. The rate of duty will be 3.9 percent ad valorem.

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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