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NY I82824




July 8, 2002

CLA-2-44:RR:NC:2:230 I82824

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 8214.10.0000; 9105.91.8000

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
601 N. Walton
Bentonville, AK 72716-0410

RE: The tariff classification of a cabinet with a clock and photo frame, a valet with a clock and a desk set with a clock from China

Dear Ms. Davenport:

In your letter dated April 30, 2002 you requested a tariff classification ruling.

The ruling was requested on three products, identified as: (1) a Golf Ball Display Cabinet w/ Clock & Photo Frame VS # SM-4726, (2) a Men’s Valet w/Clock VS # SM-4751 and (3) a 4 Piece Stationery Set VS # SM-4778R. Copies of photographs of the products were submitted.

Item # SM-4726 consists of a wood cabinet with shelf compartments designed to hold golf balls. In the middle of the cabinet are a clock and a photo frame of equal size and in a vertical row. A metal picture of a golfer decorates the top of the cabinet. All of the components are permanently attached to the cabinet. The essential character of this composite good is imparted by the wood cabinet because of the primary role it plays in the functioning of this article.

Item # SM-4751 consists of a wood valet with several open compartments. Permanently attached and standing up in the back are a metal name card holder, a resin golf logo picture and a small clock in a metal golf ball shaped frame. The essential character of this composite good is imparted by the wood valet because of the primary role it plays in the functioning of this article.

Item # SM-4778R is a four piece stationery or desk set which includes a wood memo holder, a zinc alloy letter opener with a wood handle, a wood pen holder and a desk clock with a name card holder. The name card holder is a secondary feature to the clock. The desk clock is a substantial and prominent article in the set.

Although sold as a set, the products of item # SM-4778R are not classifiable as a set. In order to be classified as a set, all of the products must be put up together to meet a particular need or carry out a specific activity. In this case, the clock meets a different need than that of the other products. Therefore, each product in item # SM-4778R is classifiable separately.

The applicable subheading for the golf ball display cabinet, item # SM-4726, the men’s valet, item # SM-4751 and the pen holder and memo holder of item # SM-4778R 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 applicable subheading for the letter opener of item # SM-4778R will be 8214.10.0000, HTSUSA, which provides for other articles of cutlery . . . paper knives, letter openers. The rate of duty will be 0.3 cent each plus 4.2 percent ad valorem.

The applicable subheading for the clock of item # SM-4778R will be 9105.91.8000, HTSUSA, which provides for other electrically operated clocks. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case and 5.3 percent ad valorem on the battery.

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

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