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NY F88536




July 27, 2000

CLA-2-44:RR:NC:SP:230 F88536

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Michael Bowers
M. Bowers & Co., Inc.
521 Ala Moana Blvd., #210
Honolulu, HI 96813

RE: The tariff classification of a desk accessory set from Thailand.

Dear Mr. Bowers:

In your letter dated June 9, 2000, on behalf of Dallas Import International (Honolulu), you requested a tariff classification ruling.

The ruling was requested on a product identified as a #1906 “desk set,” a photo of which accompanied your inquiry. It consists of a segmented, tray-like wooden base (6½” x 12¾” x 1¾”(H)) which incorporates a few other items and which is designed to be placed on a desk. A pivoting pen holder (which includes a ballpoint pen) and a small clock (whose face appears to be about 1” in diameter) are permanently mounted near the upper right corner of the base’s surface. A small recessed area in front of those items appears to be suitable for holding paper clips or the like. A thin pad of note paper (about 3” x 3”) rests in a second recess that is located near the center of the base. A third recess, on the left side, holds a small, removable electronic calculator. The area of the base’s surface near the front edge is laser-engraved with a company’s name and logo.

We find that the above-described product satisfies the consumer’s need for a compact grouping of accessories with which to appoint his/her desk. The attractive wooden base, which is the largest (and possibly most expensive) component, is the central, unifying element, serving as a fitted organizer/repository for the other items. For tariff purposes, the merchandise will thus be considered “goods put up in sets for retail sale” whose essential character is imparted by the wooden base.

Accordingly, the applicable subheading for the complete #1906 “desk set” 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 duty rate will be 3.2%.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Thailand, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the 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
Director,

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