The tariff classification of a composite good consisting of a wooden cow napkin holder with ceramic salt and pepper shakers from Taiwan

NY 803763 November 8, 1994 CLA-2-44:S:N:N8:230 803763 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Jacqueline A. Bonace International Trade Division Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a composite good consisting of a wooden cow napkin holder with ceramic salt and pepper shakers from Taiwan Dear Ms. Bonace: In your letter dated October 20, 1994 you requested a tariff classification ruling. The ruling was requested on a napkin holder with salt and pepper shaker set. A sample measuring 11 inches long by 2-3/4 inches wide by 6-1/2 inches high was submitted. It consists of a stand incorporating the napkin holder which are both made of wood fiberboard. The napkin holder is painted and cut into the shape of two cows. On either end of the stand are two circular cut- outs in which the salt and pepper shakers fit. The salt and pepper shakers are ceramic and are painted with the same style cows as the napkin holder. The napkin holder and the salt and pepper shakers are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. Based on the area, weight and value, the essential character of the article is imparted by the wood. The applicable subheading for the cow napkin holder and salt and pepper shaker combination article will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware and kitchenware, of wood. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport