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NY J85714




July 2, 2003

CLA-2-44:RR:NC:2:230 J85714

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway - 2nd Floor
New York, NY 10018

RE: The tariff classification of a hanging wooden board with four pegs and a wall decoration from China

Dear Ms. Richardson:

In your letter dated June 5, 2003 you requested a tariff classification ruling.

The ruling was requested on a product to be imported by your company. The product is described as a wall hanging decoration with wooden pegs. It is identified by vendor item # AT-2961R. A sample of the product was submitted, which will be returned to you as you requested.

The sample is a white painted wooden board with four pegs and with a polyresin decoration on top. It measures approximately 22” wide by 7” high by 9/16” thick. The board is composed of medium density wood fiberboard. It has a scalloped edge and is grooved on the surface along the other edge. Permanently screwed into the board are four shaped 2” long pegs made of solid wood to be used for hanging various things on. Centered on top of the board is a polyresin wall decoration with a floral design. You obtained information from the supplier stating that the polyresin consists of 50 percent polyresin and 50 percent natural stone.

The product is a combination article made of wood and of artificial stone. Articles made of different components or of different materials are classifiable according to the component or material which imparts the essential character. The essential character of the wooden pegs with a wall decoration is imparted by the wooden pegs because of the primary role the pegs play in the functioning of the article. The wall decoration adds a secondary feature to the wooden pegs.

The applicable subheading for the wooden pegs with a wall decoration, item # AT-2961R, 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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