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NY M80654

March 16, 2006

CLA-2-44:RR:NC:2:230 M80654


TARIFF NO.: 4420.90.4500

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a wooden room décor and treasure box decoration kit from China

Dear Mr. Maher:

In your letter dated February 10, 2006, on behalf of Rose Art Industries Inc., you requested a tariff classification ruling.

The ruling was requested on a product described as a “ 2 in 1 wooden treasure box”, item # 4609. A sample of the product was submitted, which will be returned to you as you requested.

The sample is an activity kit designed for children ages 6 and up. It consists of three wooden articles and various materials to decorate them. The contents are put up together for retail sale in a printed paperboard box with molded plastic inserts.

The wooden articles consist of a picture frame, a door hanger and a trinket box. The picture frame is an unfinished flat 5” x 7” x 3/16” thick solid wood board with an oval shaped center opening for a photograph. A paperboard easel backing is included. The sample is cut into two pieces by a zigzag cut across the center and constitutes an unassembled picture frame. We note, however, that the illustration on the back of the sample retail box shows a whole uncut picture frame.

The door hanger is an unfinished shaped plaque of solid wood with an opening cut out for a doorknob. It measures approximately 9” x 3-1/8” x ¼” thick.

The treasure box is an unassembled, unfinished box composed of six pieces of ¼” thick solid wood designed to fit together. Four of the pieces, which form the sides, have dovetailed ends and are grooved on the surface along one edge. The bottom piece fits in the groove. A ¾” diameter solid wood ball is included which is to be glued to the top piece. The assembled box measures approximately 4” x 3-1/2” x 2-1/4”.

The kit includes two paintbrushes, fourteen paint pots, one tube of glue, one sheet of stickers and a bag of ten plastic jewels. The quantity of materials included is sufficient to decorate the wooden articles in the kit.

The wooden articles and the decorating materials are put up together for the specific activity of decorating the articles. They are classifiable together as goods put up in a set for retail sale. The essential character of the set, however, is not readily apparent, since the three wooden articles are equally significant. General Rule of Interpretation (GRI) 3 (c) of the Harmonized Tariff Schedule (HTS) states that the classification of goods put in sets for retail sale, for which an essential character cannot be determined, shall be under the heading or subheading which occurs last in numerical order in the HTS. The competing subheadings are 4414.00.0000 for the picture frame, 4420.10.0000 for the door hanger and 4420.90.4500 for the treasure box.

In accordance with GRI 3 (c), the applicable subheading for the wooden room décor and treasure box decoration kit, item # 4609, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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