Tariff classification of a wooden pen set in a wood box fromTaiwan

NY 883607 April 7, 1993 CLA-2-44:S:N:N8:230 883607 CATEGORY: Classification TARIFF NO.: 4420.90.6500; 4420.90.8000 Mr. Richard J. Oates Page & Jones, Inc. 52 N. Jackson Street P.O. Drawer J Mobile, AL 36601 RE: Tariff classification of a wooden pen set in a wood box from Taiwan Dear Mr. Oates: In your letter dated February 26, 1993, on behalf of your client, PRD Group World Wide Marketing, you requested a tariff classification ruling. The ruling was requested on a wooden pen desk set in a box. A sample was submitted which will be returned to you as you requested. The box is square and measures 6-3/4 inches by 6-3/4 inches by 2-3/4 inches. It is made of wood and stained and polished on the outside and inside. The lid is lined with a flock coated fabric. The inside of the box contains a fitted foam packing material which holds the pen set and which is easily removable. The box is the kind that is placed on a desk or dresser and is not a packing box. The pen set consists of a wood stand, a wooden tee pen and a golf ball clock. The stand is shaped like a tee-off area and is made of heavy solid wood. It is stained and polished like the box and has fitted compartments to hold the pen and golf ball. The pen is shaped like a wooden golf ball tee. The golf ball is painted gold and incorporates a small clock movement. The pen set is designed and fitted to go together and forms a composite good. The essential character is imparted by the wood stand which comprises the greatest bulk, weight and value. The applicable subheading for the wood box will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, lined with textile fabrics. The rate of duty will be 2.2 cents per kilogram plus 2.9 percent ad valorem. The applicable subheading for the wooden pen set will be 4420.90.8000, (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. 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