The tariff classification of a cookbook stand from China

N141338 January 24, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago-Edwards Atico International, USA 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a cookbook stand from China Dear Mr. Morse: In your letter dated January 4, 2011, you requested a tariff classification ruling. The ruling was requested on a bamboo and acrylic cookbook stand, item A035FA00705. A photograph of the item was provided. According to the information submitted, the stand measures 20cm (H) x 32cm (W) x 24cm (D). The stand consists of bamboo constructed in an open rectangular frame that rests horizontally on a table or countertop, and a vertical, open rectangular frame that serves as the support for an acrylic plate. The rectangular acrylic plate sits securely against a long edge of the horizontal portion of the base and rests, at an angle, against the vertical portion. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI) taken in order. The cookbook stand is a composite article made up of elements classifiable under more than one heading, each equally specific. Although you state that the stand consists of 60 percent bamboo and 40 percent acrylic, because neither the bamboo base nor the acrylic plate can function completely independently of the other, and neither part predominates in its function, there is no essential character for this composite article. Accordingly, the cookbook stand will be classified according to GRI 3(c), which states that "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." The stand is therefore classifiable under heading 4420, which occurs last in numerical order of the competing headings. You suggest in your letter that the cookbook stand is classifiable under subheading 4419.00.8000, HTSUS, which provides for Tableware and kitchenware, of wood: Other. However, there is no attribute of the stand that renders it useful only or predominately as tableware or kitchenware. The stand, for example, could be used to display any book or other appropriately-shaped item in a variety of settings. The applicable subheading for the cookbook stand will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within Chapter 94: Other: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division