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NY K89409

October 5, 2004

CLA-2-44:RR:NC:2:230 K89409


TARIFF NO.: 4420.90.8000; 7323.99.9060

Mr. Michael Copelin
Wal*Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of a necklace holder and an earring holder from China

Dear Mr. Copelin:

In your letter dated August 25, 2004 you requested a tariff classification ruling.

The ruling was requested on a set of products to be sold in your jewelry departments, identified by vendor stock number JKEAR504. A sample of the set of products was submitted, which will be returned to you as you requested.

The sample set consists of a necklace holder and an earring holder packed in a plain unmarked paperboard box with a clear plastic window. The separate jewelry holders are similar in style.

The necklace holder has a round wooden base with a long metal rod rising from the center. At the top end of the rod is a metal six-hook attachment designed to hold necklaces. In the middle of the rod is a decorative flat cut-to-shape wooden piece with a cat character painted on it.

The earring holder has a round wooden base with a short metal rod rising from the center. Mounted on top of the rod is an oval wooden framed attachment with a perforated textile covered cardboard center designed to hold earrings. The wooden attachment is decorated on the top with the same cat character as the necklace holder.

You believe that the two products should be classified as a set and that the essential character of the set is imparted by the wood. A material breakdown submitted by you shows that the wood (medium density fiberboard) exceeds the iron and paper in weight, volume and value. You suggest classification in subheading 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other articles of wood.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). The classification of sets is provided for in GRI 3 (b). The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to GRI 3 (b) explain that the term “goods put up in sets for retail sale” shall be taken to mean goods which: (1) consist of at least two different articles which are, prima facie, classifiable in different headings, (2) consist of products put up together to meet a particular need or carry out a specific activity, and (3) are put up in a manner suitable for sale directly to users without repacking. The EN to GRI 3(b) further explain that the rule for sets covers products intended to be used together but does not cover selections of similar products.

We are of the opinion that the necklace holder and the earring holder are selections of similar products. They do not meet the requirements for products to be considered “goods put up in sets for retail sale” for classification purposes. Consequently, each product is classifiable separately.

The earring holder is more specifically provided for in subheading 4420.90.8000, HTSUSA, rather than 4421.90.9740, HTSUSA. The applicable subheading for the earring holder 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 essential character of the necklace holder is imparted by the steel because of the more important role the steel necklace holder attachment plays in the functioning of this article. The applicable subheading for the necklace holder will be 7323.99.9060, HTSUSA, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other. The rate of duty will be 3.4 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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