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NY N026143

April 30, 2008



TARIFF NO.: 9403.20.0015

Mr. Jose Chamorro
Target Customs Brokers, Inc.
7000 Target Parkway North
Brooklyn Park, MI 55445

RE: The tariff classification of a fireplace tool set from China.

Dear Mr. Chamorro:

In your letter dated April 15, 2008 on behalf of Target Stores, you requested a tariff classification ruling.

You have provided descriptive literature and photographs for two fireplace tool sets. Item number 085-10-1107 is referred to as the “Brown Leaf Tool Set” and item number 085-10-1110 is referred to as the “S & H Black Tool Set.” Each set is composed of five pieces which are sold together and used for the operation of lighting the fireplace which includes moving the logs, stirring the fire and sweeping ashes. Each set includes a stand with base, a brush equipped with jute fiber bristles, a shovel, poker and tongs. All pieces, with the exception of the brush bristles, are composed of 100% iron steel.

You have provided additional information about the products including a value breakdown and a component material breakdown by weight. These breakdowns show that the value and the weight of the stand with base component far exceed the value and weight of the other components. Further, it is our observation that the stand plays a more important role in the appeal of the product than the remaining parts. Consequently, it is our opinion that 100% iron steel stand with base imparts the essential character to these sets.

The applicable subheading for the fireplace tool sets will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other”. The rate of duty will be free.

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/.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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