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NY L84169

May 16, 2005

CLA-2-44:RR:NC:2:230 L84169


TARIFF NO.: 4421.90.9740

Ms. Kelly W. Spivey
FedEx Trade Networks Transport & Brokerage, Inc. 4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of a wood floor diffuser with an attached plastic damper box from Taiwan

Dear Ms. Spivey:

In your letter dated April 11, 2005, on behalf of your client, American Valve Inc., you requested a tariff classification ruling.

The ruling was requested on a floor diffuser with an attached damper box. A sample of the product was submitted. The sample consists of a 4” x 10” framed and louvered oak wood grille with a plastic damper box attached to the back. The wood grille has stationary louver slats, half of which are slanted in one direction and half in the opposite direction. The plastic damper box has two movable slats that open and close using a lever that is accessible through one of the wood slats on top. The product will be installed on the floor at the end of an air duct to control the amount and the direction of the airflow.

The product is a floor register composed of two different materials. Both the wood floor diffuser and the plastic damper box function together for the purpose of controlling the airflow. Composite goods consisting of different materials are classifiable according to the material that imparts the essential character. In this case, both the wood and plastic components play an equal part in the functioning of this product. According to the Harmonized Tariff Schedule classification principle General Rule of Interpretation 3 (c), goods that cannot be classified by determining an essential character will be classified according to the heading that appears last in the tariff. The heading for wood products (4421) appears after the heading for plastic products (3926).

You suggested classification of the product in either subheading 4409.20.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or subheading 4421.90.9740, HTSUSA. However, the product is not classifiable in subheading 4409.20.9000, HTSUSA, because it is an advanced assembled product, beyond the scope of heading 4409. Heading 4409 provides for wood that is continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed only.

The applicable subheading for the subject wood floor diffuser with an attached plastic damper box will be 4421.90.9740, HTSUSA, which provides for other articles of wood, other (than various enumerated articles of wood). The rate of duty will be 3.3 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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