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NY K81307

December 19, 2003

CLA-2-44:RR:NC:2:230 K81307


TARIFF NO.: 4420.90.8000; 8302.50.0000; 7009.92.1000

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

RE: The tariff classification of a wood shelf, a wood cabinet, a brass hook board and a framed mirror from India

Dear Ms. Scott:

In your letter dated November 13, 2003 you requested a tariff classification ruling.

The ruling was requested on four products from your wood/ceramic collection. Photographs of the products were submitted. The products incorporate various decorative ceramic tiles. The tiles have protruding molded shapes of a rooster, a hen and a basket of eggs.

The first product is described as a wood ceramic wall hook. It consists of a wood board with three decorative ceramic tiles and five brass hooks. The wall hook board measures 10” high by 24” wide by 2” deep. The essential character of this product is imparted by the brass hooks because of the role they play in the functioning of this product as a hook board.

The second product is described as a wood ceramic mirror with hooks. It consists primarily of a glass mirror with a reflecting area of 26 cm by 14 cm. The mirror has a framed wood backing containing one decorative ceramic tile on top and it has two brass hooks on the bottom. The essential character of this product is imparted by the mirror because it provides the predominant function of this product.

The third product is described as a wood ceramic shelf with hooks. It consists of a wood shelf with a wood board containing two decorative ceramic tiles and three wood pegs on the bottom. The wood ceramic shelf measures 9-1/4” high by 15-1/2” wide by 6” deep. The essential character of this product is imparted by the wood shelf and the wood pegs which provide the functions of this product.

The fourth product is described as a wood ceramic cabinet or cupboard. It consists of wood cabinet with a hinged door containing two decorative ceramic tiles. The cabinet measures 16” high by 10” wide by 5-3/4” deep. This product is essentially a wood cabinet.

The applicable subheading for the wood shelf and for the wood cabinet (the third and fourth products described above) will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2 percent ad valorem.

The applicable subheading for the wall hook board (the first product described above) will be 8302.50.0000, HTSUSA, which provides for base metal hat racks, hat pegs, brackets and similar fixtures. The duty rate will be free.

The applicable subheading for the mirror with hooks (the second product described above) will be 7009.92.1000, HTSUSA, which provides for glass mirrors, framed, not over 929 cm² in reflecting area. The duty rate will be 7.8 percent ad valorem.

Articles classifiable under subheadings 4420.90.8000 and 7009.92.1000, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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