The tariff classification of a wooden wall plaque with souvenir hockey pucks from Canada

N180917 September 15, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9506.99.2580 Mr. Rick Dumas UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a wooden wall plaque with souvenir hockey pucks from Canada Dear Mr. Dumas: In your letter dated June 24, 2011, you requested a tariff classification ruling on behalf of your client, Sher-wood Hockey, Inc. The ruling was returned to you for additional information, which was resubmitted to this office on August 17, 2011. The ruling was requested on a decorative wooden wall plaque with souvenir hockey pucks. Representative samples were submitted for our review and will be returned to you as requested. The plaque is a wooden wall hanging decoration measuring approximately 22” (h) x 23” (w) x ¾” thick. The wall hanging decoration is shaped on its outer edges to give a crest- like appearance. Scattered throughout the face of plaque are multiple drilled holes that can accept wooden dowel pegs. The dowel pegs are used to hold and display all thirty National Hockey League® souvenir team pucks. The pucks that are included in the set may either be regulation size rubber pucks or miniature size plastic pucks. You state that the wooden wall plaque may be imported with or without the souvenir hockey pucks. General Rule of Interpretation (“GRI”) 3 (b) of the Harmonized Tariff Schedule of the United States (“HTSUS”) states as follows:  (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The ENs to GRI Rule 3 (b) state as follows: (X)     For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:   (a)     consist of at least two different articles which are, prima facie, classifiable in different headings….   (b)     consist of products or articles put up together to meet a particular need or carry out a specific activity; and   (c)     are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). The subject wooden wall plaque with souvenir hockey pucks consist of two different articles which are, prima facie, classifiable in different headings, that is, headings 4420 and 9506 HTSUS. They are packaged together, (without repacking), and ready for retail sale. Thus, they are goods put up in sets for retail sale. The essential character of the wooden wall plaque with the miniature size plastic souvenir hockey pucks is imparted by the wooden plaque because it predominates in value of the set. The essential character of the wooden wall plaque with regulation size rubber souvenir hockey pucks is imparted by the regulation size pucks because they predominate in value of the set. The applicable subheading for the wooden wall plaque, as well as the wooden wall plaque with miniature size plastic souvenir hockey pucks, will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the wooden wall plaque with regulation size rubber souvenir hockey pucks will be 9506.99.2580, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof…Other, including parts and accessories.” The rate of duty will be free. 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