he tariff classification of a wood remote control organizer with an attached vinyl Taz cartoon figure from China; composite goods; G.R.I. 3(b)

NY E84647 October 1, 1999 CLA-2-44:RR:NC:2:230 E84647 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Rhonda Carpenter Blue Ridge International Products Co. P.O. Box 989 Freeport, FL 32439-0989 RE:The tariff classification of a wood remote control organizer with an attached vinyl Taz cartoon figure from China; composite goods; G.R.I. 3(b) Dear Ms. Carpenter: In your letter dated July 7, 1999 you requested a tariff classification ruling. Your request for confidential treatment was addressed in a letter dated August 5, 1999. A ruling without confidential treatment will be issued. The product to be classified is referred to in your letter as a Table Top Taz Vinyl Organizer, Style 01703. A sample packed in a retail box was submitted. The box is labelled “Tasmanian Devil - Television Organizer – Looney Tunes (WB)”. The organizer is an open two compartment container or caddy designed to hold TV remote control units or TV magazines. Attached to the organizer is the Warner Brothers cartoon figure Taz. The container is made of medium density wood fiberboard and measures approximately 6 inches long by 4-1/2 inches wide by 5-1/4 inches high. It is painted blue and has a decorative sticker of Taz with the words “Taz Hungry” on the front panel. Glued to the back of the container is a 9 inch long stuffed vinyl Taz figure. The figure is in a bag with only the top half of the body showing and is in a nonposeable position of hanging on to the sides of the organizer. It is glued at the hands and the stomach and not intended to be removed. Removing the figure would ruin the finish of the organizer. The wood remote control organizer with the attached vinyl Taz figure is a composite good. The classification of composite goods is governed by General Rule of Interpretation 3(b) of the Harmonized System (G.R.I). G.R.I. 3(b) states that mixtures, composite goods and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The component which imparts the essential character of the “Tasmanian Devil Television Organizer” is the wood container. Even though the Taz figure has the greater value according to a cost breakdown submitted by you, the wood container is more important because of the primary role it plays in relation to the use of the product. The Taz figure plays a secondary role in making the product decorative and attractive. Based on G.R.I. 3(b) the subject composite good will be classified under the subheading for the wood container. The applicable subheading for the wood remote control organizer with the attached vinyl Taz figure will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 3.2 percent ad valorem. Imports of this merchandise may be subject to the provisions of Part 133 of the Customs Regulations (19 C.F.R. 133), if the merchandise copies or simulates a trademark, tradename or copyright registered with the United States Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division