The tariff classification of a wooden "message keeper" with accessories to be used in decorating it, from China.

NY L85846 July 20, 2005 CLA-2-44:RR:NC:SP:230 L85846 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Wanda Habrial Binney & Smith, Inc. 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a wooden “message keeper” with accessories to be used in decorating it, from China. Dear Ms. Habrial: In your letter dated June 24, 2005, you requested a tariff classification ruling. A sample identified as a “Personal Puppy Message Keeper Kit” (Item # 78-1557) was submitted for our examination. It consists of a small, mailbox-like wooden cabinet (“message keeper”) put up for retail sale together with various accessories to be employed in decorating it. The “message keeper” itself is a 6¼” x 3” x 12¼”(H) painted wood box with a slot in the top and a hinged door that covers most of the front. The item is designed to be mounted on an interior wall, where it will serve as a receptacle for notes left for children by their parents. The accompanying accessories are meant to be used to decorate the cabinet so that it will look like a dog. (The wooden box already incorporates certain canine features, such as an attached vinyl “tongue” that acts as a door pull.) The separate, accompanying accessories are as follows: 8 rectangular, self-adhesive sheets of textile felt in various colors. 2 printed paper pattern sheets (for use in cutting out “ears,” “paws,” etc. from the felt) 1 sheet of red, self-adhesive vinyl. 1 yd. of textile yarn. 8 chenille sticks (pipe cleaners), for “whiskers.” A small bottle of glue. A printed paper instruction pamphlet (“project guide”). For tariff classification purposes, the above-described merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the wooden “message keeper,” which is the central element of the kit. Accordingly, the applicable subheading for the complete # 78-1557 “Personal Puppy Message Keeper Kit” 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%. Even though the self-adhesive felt sheets are included as constituent parts of the set for classification purposes, they still fall within textile category 223 and may be subject to textile quota and visa requirements, which are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Border Protection (CBP) 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 CBP. 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