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NY K87988





August 18, 2004
CLA-2-44:RR:NC:2:230 K87988

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a golf game wooden pen stand with pens from China

Dear Ms. Santos:

In your letter dated July 1, 2004 you requested a tariff classification ruling. Additional information was submitted in your letter dated July 23, 2004.

The ruling was requested on a product identified as a Golf Game Desk Set, item #277507. A sample of the product and a component material value breakdown were included. The sample will be returned to you as you requested.

The product consists of a novelty desktop golf game wooden stand with two pens. The wooden stand is shaped like a golf tee-off area and has two plastic swivel pen holder attachments. The pen holders are stated to be used as targets for golf balls when laid down flat, in addition to being used to hold the pens. The product is packed together with a miniature steel golf club and two tiny golf balls. All of the components are adapted to each other and together form a composite good. The essential character of the product is imparted by the wooden stand, which comprises the greatest value and bulk.

The applicable subheading for the golf game wooden stand with pens, item #277507, 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 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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