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NY M80156




February 17, 2006

CLA-2-96:RR:NC:2:224 M80156

CATEGORY: CLASSIFICATION

TARIFF NO.: 9610.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of an Organizer Shelf/Chalkboard/Rack from China

Dear Mr. Hoffacker:

In your letter dated January 25, 2006, you requested a tariff classification ruling, on behalf of At Home America, Inc., your client.

You are requesting the tariff classification on an item that is identified as a Daily Memo Organizer Shelf/Chalkboard/Rack, item number 52100127. The product is a combination of a shelf with a wood base and a metal enclosure, used for organizing small items, a chalkboard with the days of the week printed on 7 chalkboard panels, and 7 metal hooks (one for each day of the week) attached to a metal rack. A color photograph was submitted, in lieu of a sample.

The item is considered a composite good for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the composite good. The heading/subheading for the chalkboard portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Daily Memo Organizer Shelf/Chalkboard/Rack, item 52100127, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Tom McKenna at (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director,

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