The tariff classification of a wooden card holder with a pencil sharpener from China

N029298 June 26, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a wooden card holder with a pencil sharpener from China Dear Mr. Crago: In your letter dated May 27, 2008 you requested a tariff classification ruling. The ruling was requested on a household article identified as a “Christmas Card Holder with Pencil Sharpener,” item # A072JA00201. A photograph of the product and product specifications were submitted. The product consists of a standing card holder with a pencil sharpener in the base. It measures approximately 2” x 1.5” x 4” high. Two designs of the product, a reindeer and a Santa, are shown. The upper portion of the product consists of a clip composed of wooden side grasps in the shape of a reindeer’s or Santa’s head and an iron spring. The bottom portion of the product consists of a round wooden base that supports the clip and that houses a basic pencil sharpener. The product is a composite good composed of different materials and components. Composite goods are classifiable according to the material or component that imparts the essential character of the product. A component material breakdown by weight, in the product specifications submitted, states that wood comprises 75 percent of the product. The wood also plays an important role in the card holder function, which is the featured and most prominent aspect of the product. The pencil sharpener is a hidden secondary feature. Therefore, we believe that the wood imparts the essential character of this product. You state that this product will be sold by your retail store clients during and for the Christmas holiday season. However, the product is not classifiable as a festive article, since it is a utilitarian article. The applicable subheading for the wooden card holder with a pencil sharpener, item # A072JA00201, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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