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NY R03042

January 13, 2006

CLA-2-44:RR:NC:SP:230 R03042


TARIFF NO.: 4420.90.8000; 3926.40.0000

Mr. Michael D. Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of a wooden display cabinet and miniature plastic football helmets from China.

Dear Mr. Koseck:

In your letter dated January 4, 2006, you requested a tariff classification ruling on behalf of Riddell Inc.

The item in question, a photo of which was submitted, is a wooden cabinet that will be imported with or without a set of 32 “football pocket helmets” meant to be displayed therein. The cabinet itself, which is said to measure about 22” wide by 11” high by 6” deep, is a rectangular enclosure with an open front. A vertical center divider and several shelves form eight compartments suitable for holding/displaying small articles. The cabinet is designed to be placed on a desk, table or the like, or it may be mounted on a wall.

As noted above, the cabinet will in some instances be imported together with 32 “football pocket helmets,” which are miniature plastic football helmets bearing assorted team logos. In such instances, the miniature helmets (which are intended for ornamental purposes only) will be packaged for retail sale together with the cabinet. For tariff purposes, however, the merchandise will not be considered “goods put up in sets for retail sale,” since the cabinet is a small household furnishing good suitable for use separate from the helmets, i.e., holding knickknacks or miscellaneous small articles. Thus, the cabinet and the helmets will be classified separately, regardless of whether they are imported packaged together for retail sale.

The applicable subheading for the wooden display cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The applicable subheading for the miniature plastic football helmets will be 3926.40.0000, HTSUS, which provides for other articles of plastics: statuettes and other ornamental articles. The rate of duty will be 5.3%.

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 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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