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NY K81120

December 1, 2003
CLA-2-44:RR:NC:SP:230 K81120


TARIFF NO.: 4421.90.9740

Ms. Carol Ritchings
Conair Corp.
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a wooden switch plate from China.

Dear Ms. Ritchings:

In your letter dated November 7, 2003, you requested a tariff classification ruling.

A sample identified as a model HT10919 light switch plate was submitted for our examination. It is a 3½” x 5½” article, made of molded wood fiberboard, of a kind screwed onto a wall to surround the lever or button of an electric light switch. The product incorporates two screw holes, and the center has a 3/8” x 7/8” opening to accommodate the switch. A portion of the plate’s back surface is covered with a thin sheet of metal, while its face is decoratively painted. The switch plate is packed, together with two mounting screws, in a plastic bag having a printed retail header card stapled at the top.

For tariff classification purposes, the product is considered a “composite good” whose essential character is imparted by the wood, which gives the item its shape, bulk and principal weight, and predominates in importance over the small metal sheet and the screws.

The applicable subheading for the complete model HT10919 light switch plate 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 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 Bureau of Customs and Border Protection.

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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