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NY K81324

December 2, 2003
CLA-2-95:RR:NC:2:224 K81324


TARIFF NO.: 9610.00.0000; 4420.90.8000

Ms. Fawn P. Scott
Park Designs
405 Gateway Drive (27534)
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of a Tavern Chalkboard and a Wood Photo Shelf from China

Dear Ms. Scott:

In your letter dated November 17, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Tavern Chalkboard. The item is comprised of a wooden shelf with a chalk holder, antique hooks and a slate chalkboard. You are also requesting the classification on a Wood Photo Shelf with 3 glass inserts, 3 antique brass hooks and a plate groove in the shelf. You have submitted a colored illustration of each product, in lieu of samples.

The first item, the Tavern Chalkboard, is made up of two components: a chalkboard and a wooden shelf with 3 antique brass hooks. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Tavern Chalkboard to be a composite good with the essential character imparted by the chalkboard portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b), as slates and boards with writing or drawing surfaces.

The second item, the Wood Photo Shelf, has two equally important functions, as a photo frame and as a wall shelf. GRI 3 (c) provides that when the essential character of a product cannot be determined because it is equally classifiable under two headings, the product shall be classified under the heading which occurs last in the tariff. The competing headings for the photo shelf are 4414, HTS, which provides for the wood photo frame and 4420, HTS, which provides for the wood wall shelf. The Wood Photo Shelf is considered a composite good and is classified, on the basis of GRI 3 (c), in Chapter 44 of the HTS as other wooden articles of furniture.

The applicable subheading for the Tavern Chalkboard, no style number shown, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 % ad valorem.

The applicable subheading for the Wood Photo Shelf, no style number is indicated, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood wooden articles of furniture not falling within chapter 94: other: other. The rate of duty will be 3.2 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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