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NY B87089




July 22, 1997

CLA-2-91:RR:NC:MM:114 B87089

CATEGORY: CLASSIFICATION

TARIFF NOS.: 4420.90.8000, 9105.21.80, 9802.00.80

Mr. Reginald Williams
A.N. Deringer, Inc.
R R 3, Box 5400
Houlton, ME 04730

RE: The tariff classification of wooden peg shelf and wooden plaque clocks from Canada

Dear Mr. Williams:

In your letter dated June 18, 1997, on behalf of Knob Hill Gallery, Canada, you requested a tariff classification ruling.

The "Country What Not" peg shelf, item 26, is a wooden plaque with a decorative print attached to the plaque. There are three wooden pegs affixed to the lower edge of the wooden plaque.

Items 29 and 30 are wooden wall plaques with clocks and prints attached to the plaque. Item number 29 contains a small clock which is approximately 3 3/4 inches in diameter; item number 30 contains a large clock which is approximately 8 1/4 inches in diameter. The clocks contain a battery-operated movement.

The applicable subheading for the "Country What Not" peg shelf will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the wooden wall clocks will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks, wall clocks, electrically operated, other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent on the battery.

You state in your letter that the clocks are a product of the United States which will be exported to Canada for assembly into the wooden plaque. You indicate that the clocks will be exported in condition ready for assembly without further fabrication and will not lose their identity in form, shape or otherwise. The clocks will not be advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

Accordingly, subheading 9802.00.80, HTS, applies to the clocks as articles assembled abroad of fabricated components, which are products of the United States, which were exported in condition ready for assembly without further fabrication, which have not lost their physical identity, and which have not been advanced in value or improved in condition abroad, except by being assembled. We assume that the importer will be able to supply the port of entry with whatever documentation or other evidence deemed necessary to confirm that these requirements have been met.

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 Barbara Kiefer at 212-466-5685.

Sincerely,

Robert Swierupski
Chief, Metals and Machinery Branch

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