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NY I81887




June 3, 2002

CLA-2-44:RR:NC:2:230 I81887

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Paul Meyer
Nik and Associates
800 S. Hindry Ave., Unit A
Inglewood, CA 90301

RE: The tariff classification of a finished and an unfinished jewelry display tray from Italy

Dear Mr. Meyer:

In your letter which was received on May 15, 2002 you requested a tariff classification ruling. The ruling was requested on behalf of the importer, Alex Velvet Inc.

The product to be classified is a jewelry display. Samples of the product in a complete finished form and in an unfinished unassembled form were submitted. The samples will be returned to you as you requested. The ruling is requested for both forms of the product.

The finished product is a rectangular tray with slightly curved sides measuring approximately 8 inches long by 4-1/2 inches wide by 1 inch high. It is composed of three shaped layers made of wood fiberboard and glued together. The base layer is covered on the top and edges with imitation leather and on the bottom with a printed paper. The middle layer is covered with imitation suede. The top layer is a tray with 5/8 inch high sides covered with imitation leather. The bottom of the tray is covered with a printed paper. A removable pad with ridges for holding jewelry fits inside the tray. Glued to the bottom of the display is a piece of wood covered with paper that slightly tilts the display forward.

The unassembled unfinished product consists of the three shaped layers made of wood fiberboard and covered with imitation leather or suede. The layers do not have any paper covering and are not glued together. The piece of wood on the bottom and the removable pad on top are not included. However, the three shaped layers have the essential character of a jewelry display tray.

Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 2(a) provides that:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled

Based on GRI 2(a), the unassembled unfinished display tray is classified the same as the assembled finished display tray. The applicable subheading for both forms of the jewelry display tray 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.

It is noted that neither the finished jewelry display tray nor the unfinished display tray is marked with the country of origin - Italy. Furthermore, the paper covering found on the finished jewelry display tray is repetitively printed with the words “Alex Velvet – Made in Los Angeles, U.S.A.” This is a misleading and unacceptable marking.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

In addition, section 134.46, Customs Regulations, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

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 181.100(a)(2). 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 181.93. 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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