The tariff classification of a wooden desk set from Thailand

NY 873270 April 29, 1992 CLA-2-44:S:N:N1:230 873270 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Bruce J. Bender Costco Wholesale 10809 120th Avenue N.E. Kirkland, WA 98033 RE: The tariff classification of a wooden desk set from Thailand Dear Mr. Bender: In your letter dated April 2, 1992 you requested a tariff classification ruling. The ruling was requested on an eight piece solid oak desk set. A sample was submitted; however, the sample differs from the product described by the vendor. The set to be imported consists of a pen holder with two pens, a calendar base with a calendar, a paper clip holder, a memo holder with paper, a two tier stacking correspondence tray, a letter opener, a business card holder and a pencil cup. The items will be packed together and sold at retail in a full color box with a vacuuform tray and a clear acetate top. For classification purposes, these items constitute a set within the meaning of General Rule of Interpretation 3 (b). The essential character of the set is imparted by the wooden items. The applicable subheading for the oak desk set will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valorem. Articles classifiable under subheading 4420.90.8000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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