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NY K85712

May 28, 2004
CLA-2-44:RR:NC:2:230 K85712


TARIFF NO.: 4420.90.8000; 9503.60.2000; 9610.00.0000; 9503.90.0080; 9105.21.80

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of wooden shelves, a clock puzzle, a chalkboard-magnetic board activity center and a pendulum clock from China

Dear Ms. Marcoux:

In your letter dated April 29, 2004 you requested a tariff classification ruling.

The ruling was requested on four wooden products. Pictures and descriptive literature of each of the products were submitted.

The first product is identified as “S/3 Wooden Staircase Shelves #26380.” It consists of an assortment of three knickknack shelves shaped like an up staircase, a down staircase and a balcony. The shelves are designed to be mounted on a wall with metal brackets and they can be arranged together or separately. The shelves are made of pine and have decorative heart shaped cutouts. The up and down staircase shelves measure approximately 20” L x 6-1/4” W. The balcony shelf measures approximately 8” L x 13” W.

The applicable subheading for the wooden staircase shelves #26380 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 rate of duty will be 3.2 percent ad valorem.

The second product is a “Wooden Clock Puzzle #26670.” It consists of a round clock faced puzzle made of plywood and is designed to teach children how to tell time. The hours of the clock are colorfully painted removable puzzle pieces. The hands of the clock are the rotating arms of a painted jovial clown.

The applicable subheading for the clock puzzle #26670 will be 9503.60.2000, HTSUSA, which provides for puzzles and parts and accessories thereof, other. The rate of duty will be free.

The third product is a “Chalk Board & Magnetic Board Activity Center #26730.” It consists of a board supported on an easel type frame made of pine. The 13” L x 13-3/4” W board has two sides. The chalkboard side is made of medium density fiberboard and is finished in black. The magnetic side is made of iron and is finished in white. Twenty-six 1-1/8” square wooden tiles with magnetic backings, each with one letter of the alphabet painted in color on it, are included with the board.

The “Chalk Board & Magnetic Board Activity Center #26730” is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately.

The applicable subheading for the chalkboard/magnetic board will be 9610.00.0000, HTSUSA, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the magnetic lettered tiles will be 9503.90.0080, HTSUSA, which provides for other toys. The rate of duty will be free.

The fourth product is a “Wooden Pendulum Clock #26750.” It is a battery operated wall clock measuring approximately 10-1/4” L x 5-1/4” W. It has a round wooden frame, a decorative cottage roof on top and a pendulum on the bottom.

The applicable subheading for the pendulum wall clock #26750 will be 9105.21.80, HTSUS, which provides for other clocks; wall clocks, electrically operated, other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.

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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