The tariff classification of a wood mail organizer with steel hooks from China

N036621 September 25, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a wood mail organizer with steel hooks from China Dear Ms. Davidson: In your letter, which was received in our office on August 27, 2008, you requested a tariff classification ruling. The ruling was requested on the Cubby Wall Mount Organizer, SKU # 10047669. A sample of the product was submitted. It consists of a two compartment holder designed to hold incoming and outgoing mail. It is made of solid wood and measures approximately 9 ½” long x 3” deep x 4 ½” high. Metal mounting eyelets are attached to the back for easy hanging on a wall. In addition, the mail organizer has two recessed steel hooks on the front panel for hanging keys. The product is a composite good composed of two different components. The essential character of the product is imparted by the wood mail organizer, which comprises the bulk of the article and performs the primary function of the article. The applicable subheading for the Cubby Wall Mount Organizer, SKU # 10047669, 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