NY 804597 - The tariff classification of nautical wall display plaques, of wood, rope and other materials, from Spain; charts; sailor's knots; ornamental articles; composite goods; GRI 3(c). - United States International Trade Commision Rulings

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NY 804597

December 20, 1994

CLA-2-44:S:N:N8:230 804597

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 5609.00.2000; 5609.00.3000

Ms. Tracey Ellman
PBB USA Inc.
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of nautical wall display plaques, of wood, rope and other materials, from Spain; charts; sailor's knots; ornamental articles; composite goods; GRI 3(c).

Dear Ms. Ellman:

In your letter dated November 28, 1994, on behalf of your client, Azor Trader (Ellicottville, NY), you requested a tariff classification ruling. Three samples were submitted and are being returned as requested.

The first item, a "ship wall plaque," consists of a 5" x 16 1/2" x 1/2" piece of stained and varnished wood upon which a plastic "half-ship" has been mounted. Captions on the wood identify the ship as a replica of the "Mischief" (1881), "Defender of the America's Cup."

We find that the above-described item is a composite good whose essential character is not clearly imparted by either the decorative wooden plaque or the ornamental plastic "half-ship." General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the wood comes last.

Accordingly, the applicable subheading for the "ship wall plaque" will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1%.

The second item, an "International Signal Code" wall plaque, consists of a 16" x 21" sheet of wood fiberboard upon which is mounted a multicolored printed chart which illustrates and identifies numerous nautical flag signals. Also mounted on the board, surrounding the chart, are twelve short lengths of rope, each of which has been manipulated into a particular type of knot, individually identified by small metal signs. The ropes appear to be made of vegetable fibers other than cotton. The entire display is enclosed in a finished wooden frame with glass window.

We again find that no single component can be said to impart the essential character of this product, and that GRI 3(c) applies. Equally meriting consideration are the headings for the wooden portions (frame and board), the printed matter, and the knotted ropes. In this case, the provision for the knotted ropes comes last.

Accordingly, the applicable subheading for the "International Signal Code" wall plaque will be 5609.00.2000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of vegetable fibers, except cotton. The rate of duty will be 4.4%.

The third item, a "Nautical Board" wall plaque, consists of an 8" x 13" sheet of felt-covered wood fiberboard upon which are mounted five specific examples of "sailor's knots," individually identified by name on small metal signs. The knots in this instance are fashioned from short lengths of nylon rope, which in some cases are wound around miniature wooden tackle blocks and cleats, for illustrative purposes. The display is enclosed in a finished wooden frame with glass window.

GRI 3(c), in our view, also applies to this product, with the wooden components and the knotted ropes equally deserving consideration. The provision for the knotted ropes comes last.

Accordingly, the applicable subheading for the "Nautical Board" wall plaque will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of man-made fibers. The rate of duty will be 9%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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