The tariff classification of a wooden desk set from China

NY J89281 October 20, 2003 CLA-2-44:RR:NC:2:230 J89281 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Melissa Mirt OfficeMax, Inc. International Logistics Department 3605 Warrensville Center Road Shaker Heights, OH 44122 RE: The tariff classification of a wooden desk set from China Dear Ms. Mirt: In your letter dated September 18, 2003 you requested a tariff classification ruling. The ruling was requested on a product described as a wooden stationery set with a pen and a pencil (style 62403886). A sample of the product was submitted. The sample consists of a combination wood base, business card holder and tray sold together with a pen and a pencil. The wood base measures approximately 7” long x 3-1/2” wide x ½” high. The base includes, as integral parts, a 4-1/2” long x 1” wide x 1-1/2” high wooden business card holder and a 6” long x 1-1/2” wide x 3/8” high wooden tray. In addition, the base has two holes with metal fittings for holding the pen and pencil on either side of the business card holder. The pen and pencil match the wood stain of the wood desk accessory unit. The articles are packed together in a retail box labeled “Gift Wood Stationery Set With Pen & Mechanical Pencil.” The wooden desk accessory unit and the pen and pencil meet the description of “goods put up in sets for retail sale.” They are put up together to meet a particular need as a desk accessory organizer with a handy pen and pencil to do work at a desk. According to General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule, goods put up in sets for retail sale are classified according to the component that imparts the essential character of the set. We agree with your suggestion that the essential character of this set is imparted by the wood desk accessory unit. The applicable subheading for the subject wood stationery/desk set with pen and pencil (item 62403886) 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 rate of duty will be 3.2 percent ad valorem. 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 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division