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NY L86839

August 18, 2005

CLA-2-44:RR:NC:SP:230 L86839


TARIFF NO.: 8302.50.0000; 4420.90.8000

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

RE: The tariff classification of a wooden plaque and a wooden mail organizer, both with metal hooks, from China.

Dear Ms. Marcoux:

In your letter dated August 2, 2005, you requested a tariff classification ruling. Illustrated literature concerning two products was submitted for our review.

The “Tuscan Plaque with Double Hook” (# 51530) is a 4½” x 5” decorative wooden plaque designed to be mounted on a wall or a cabinet door in a kitchen or pantry. It features a small shelf, projecting about 1¾”, which holds glued-on polyresin ornaments representing green and red peppers and olive oil decanters. Attached to the lower portion of the plaque is a double hook, made of aluminum alloy, said to be intended for hanging keys, dog leashes, potholders or the like. The hook is the only functional part of the article, since the shelf is fully occupied by the permanently affixed ornaments.

The “Tuscan Mail Organizer with 3 Hooks” (# 51540) is an open, wall-mount wooden container (letter box) designed to hold mail, coupons and the like. A small wooden shelf with affixed polyresin ornaments projects from the face of the container. Attached to a board below the shelf are three aluminum-alloy hooks intended for hanging keys, dog leashes, etc. Overall, the article measures approximately 6” wide by 11” tall by 3” deep.

Each of the above-described products is a “composite good” made of different materials, i.e., wood, metal and polyresin. The tariff classification of composite goods is governed by General Rule of Interpretation (GRI) 3 of the Harmonized System. GRI 3(a) states that the heading which provides the most specific description is preferred, but that when two or more applicable headings refer to part only of composite goods, those headings are to be considered as equally specific when classifying the goods. GRI 3(b) states that composite goods are to be classified according to the component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

In the case of the “Tuscan Plaque with Double Hook,” the wood and the polyresin predominate in terms of bulk, weight and appearance, but the metal component provides the sole utilitarian element. We thus find that the essential character of the overall product cannot clearly be ascribed to any single material/component. The product will therefore be classified in accordance with GRI 3(c). In this instance, the heading associated with the metal appears last.

Accordingly, the applicable subheading for the # 51530 “Tuscan Plaque with Double Hook” will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be Free.

In the case of the “Tuscan Mail Organizer with 3 Hooks,” we find that the wood imparts the essential character because it not only predominates in terms of bulk and weight, but it also makes up the utilitarian container designed to hold mail, coupons and the like. This product will therefore be classified as a wooden article on the basis of GRI 3(b).

The applicable subheading for the # 51540 “Tuscan Mail Organizer with 3 Hooks” will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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 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 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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