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NY H88782




March 13, 2002

CLA-2-44:RR:NC:2:230 H88782

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Vicki Owens
Blue Ridge International Products Co.
P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of a wood remote control organizer and photo frame composite article from China

Dear Ms. Owens:

In your letter dated February 18, 2002 you requested a tariff classification ruling.

The ruling was requested on a product referred to as the “Hide-A-Way Remote Control Organizer, Style #79061.” A sample of the product was submitted. The sample is a combination photo frame and remote control holder. The photo frame is made of beech wood and measures 7-1/2 inches wide by 9-1/2 inches high. It is designed to hold two 4 x 6 photographs in a vertical row. The frame forms the front of a remote control holder. The holder supports the frame and extends 7 inches to the back. It is made of medium density fiberboard and consists of three open vertical compartments and a drawer on the bottom.

The subject product is a composite good made up of inseparable different components. The essential character of the product cannot be determined because it is equally a picture frame and a remote control organizer. Both components play an important different role. In cases where an essential character cannot be determined, General Rule of Interpretation 3 (c) of the Harmonized Tariff Schedule provides that classification will be under the heading in the tariff which occurs last in numerical order. The competing headings are 4414 which provides for the wood photo frame and 4420 which provides for the wood remote control organizer.

The applicable subheading for the “Hide-A-Way Remote Control Organizer, Style #79061” 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 rate of duty will be 3.2 percent ad valorem.

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 the ruling letter, 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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