The tariff classification of a notepaper holder, of wood fiberboard and other materials, from China.

NY J87234 September 16, 2003 CLA-2-44:RR:NC:SP:230 J87234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Alyssa S. Aron International Diversified Products 4113 Woodman Avenue Sherman Oaks, CA 91423 RE: The tariff classification of a notepaper holder, of wood fiberboard and other materials, from China. Dear Ms. Aron: In your letter dated August 15, 2003, you requested a tariff classification ruling. A sample identified as a “Post-It Holder” was submitted for our examination and is being returned to you as requested. It is a small tray, approximately 4” x 4” x 1”(H), constructed of wood fiberboard. The bed of the tray and the exterior bottom surface are covered with black sheeting said to be vinyl-backed felt. The exterior sides are covered with brown sheeting described as fabric-backed polyurethane. There is also a layer of paperboard between these surface coverings and the wood fiberboard. You state that the product is intended for use in a hotel guest room as a holder for note paper. For tariff classification purposes, the product will be considered a “composite good” whose essential character is imparted by the wood fiberboard, which gives the item its structure and allows it to function as a holder. The applicable subheading for the “Post-It Holder” 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 rate of duty will be 3.2%. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Bureau of Customs and Border Protection. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division