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NY E84646




October 1, 1999

CLA-2-44:RR:NC:2:230 E84646

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Rhonda Carpenter
Blue Ridge International Products Co.
P.O. Box 989
Freeport, FL 32439-0989

RE: The tariff classification of a wood remote control organizer with an attached vinyl hound figure from China; composite goods; G.R.I. 3(b)

Dear Ms. Carpenter:

In your letter dated July 7, 1999 you requested a tariff classification ruling. Your request for confidential treatment was addressed in a letter dated August 5, 1999. A ruling without confidential treatment will be issued.

The product to be classified is referred to in your letter as a Table Top Hound Vinyl Organizer, Style 01709. A sample packed in a retail box was submitted. The box is labelled “Remote Retriever ™ Remote Control Organizer”. The organizer is an open two compartment container or caddy designed to hold TV remote control units or TV magazines. Attached to the organizer is a floppy eared hound dog figure.

The container is made of medium density wood fiberboard and measures approximately 6 inches long by 4-1/2 inches wide by 5-1/4 inches high. It is painted tan and has a decorative sticker of a dog with the words “Remote Retriever” on the front panel. Glued to the back of the container is an 8 inch high stuffed vinyl hound figure. The hound figure is posed in an inflexible position of hanging on to the back of the organizer. It is glued at the hands and the stomach and not intended to be removed. Removing the hound would ruin the finish of the organizer.

The wood remote control organizer with the attached vinyl hound is a composite good. The classification of composite goods is governed by General Rule of Interpretation 3(b) of the Harmonized System (G.R.I). G.R.I. 3(b) states that mixtures, composite goods and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

The component which imparts the essential character of the “Remote Retriever ™ Remote Control Organizer” is the wood container. Even though the hound figure has the greater value according to a cost breakdown submitted by you, the wood container is more important because of the primary role it plays in relation to the use of the product. The hound figure plays a secondary role in making the product decorative and attractive. Based on G.R.I. 3(b) the subject composite good will be classified under the subheading for the wood container.

The applicable subheading for the wood remote control organizer with an attached vinyl hound will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 3.2 percent ad valorem.

Imports of this merchandise may be subject to the provisions of Part 133 of the Customs Regulations (19 C.F.R. 133), if the merchandise copies or simulates a trademark, tradename or copyright registered with the United States Customs Service.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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