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NY N017511




October 22, 2007

CLA-2-44:OT:RR:E:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Krysty Chanel Williams
Global Fine Food Exports
Scotston Farm
P.O. Box 365
Barberton, Mpumalanga 1300
South Africa

RE: The tariff classification of candy bar display cases from South Africa

Dear Ms. Williams:

In your letter dated September 20, 2007 you requested a tariff classification ruling.

The ruling was requested on empty wooden display boxes with metal bases. A photograph and a description of the product were submitted. The “boxes” are open crate containers constructed of eucalyptus wood boards and finished with clear varnish. Each crate container is permanently attached to a metal frame base. The base has two legs in the back, which raise the container at an angle. The containers will be used to display honey nougat bars on counters or shelves in stores for sale. The containers are intended and designed to be continually reused as display cases for the nougat bars. A company logo is attached to the front of the display case.

The display case is a composite good consisting of two materials, wood and metal. The essential character of this composite good is imparted by the wood because of the primary role the wood plays in the functioning of this article. The metal serves a supporting secondary role.

You suggested classification of the product in subheading 4415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other wood packing cases, boxes, crates, drums and similar packings, of wood. However, the subject display cases are not used for general packing and transport purposes.

The applicable subheading for the wooden display cases will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2 percent 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/.

Articles classifiable under subheading 4420.90.8000, HTSUS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The subject display cases are required to be marked with their country of origin.

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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