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NY L83478





April 20, 2005

CLA-2-44:RR:NC:2:230 L83478

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mr. David Jost
ELSA L, Inc.
1 Thorndale Dr., Suite 268
San Rafael, CA 94903

RE: The tariff classification of ornamental wood chairs with photo display features from China

Dear Mr. Jost:

In your letter dated March 15, 2005 you requested a tariff classification ruling.

The ruling was requested on two styles of ornamental wood chairs with photo display features. A sample of each style was submitted.

The Ornamental Wood Chair/ Photo Display, Item # 917167-001, is a 6-1/2” high Adirondack style wood chair. It is made entirely of wood and painted white. A wood picture frame is glued to the backrest part of the chair. The top molding of the picture frame is omitted to facilitate the insertion of a 2-1/2” x 3” photograph.

The Ornamental Wood Chair/ Photo Display, Item # 917128-017, is a 6-1/2” high antique style wood chair with a cushioned seat. The chair has a high back partially covered with a cushioned fabric and with an attached plastic sleeve for holding a 2-1/2” x 3-1/2” photograph. A component material value breakdown shows that 67 percent of the cost is attributable to the wood. The essential character of this article is imparted by the wood.

The ornamental wood chairs with photo display features are decorative wood articles, depicting different chair styles. In addition, they also serve to display photographs. They are equally classifiable as wood ornaments in heading 4420 of the Harmonized Tariff Schedule of the United States (HTSUS) and as photograph frames in heading 4414, HTSUS. (They are not reduced scale models or toys of chapter 95.) When goods are equally classifiable under two or more headings, General Rule of Interpretation 3(c) states that the goods should be classified under the heading which occurs last in the tariff. The heading which occurs last in this case is 4420.

The applicable subheading for the Ornamental Wood Chair/ Photo Display, Item # 917167-001, and the Ornamental Wood Chair/ Photo Display, Item # 917128-017, will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. 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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