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NY K86605




July 6, 2004
CLA-2-44:RR:NC:2:230 K86605

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Zen golf tray from China

Dear Ms. Aldinger:

In your letter dated June 2, 2004 you requested a tariff classification ruling.

The ruling was requested on a product referred to as a “Zen Box Aroma Including Rosewood,” item # 937343. A sample of the product was submitted. The sample consists of a wooden tray containing bags of sand, six small stones, a miniature plastic raking tool and miniature golf articles, including a golf club, flagpole, an artificial green island with a hole and a golf ball. The wooden tray has legs and resembles a pool table, measuring approximately 12-1/2” long x 10” wide x 3” high. The tray table has a plastic rosewood surface finish.

All of the items comprising this product will be imported packaged together for retail sale. The intended use of the product is as a tabletop decoration. A primary feature of the product is that it can be manipulated for relaxation purposes. The product is classifiable as a set. The essential character of the set is imparted by the wooden tray table.

The applicable subheading for the Zen golf tray, item # 937343, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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