CLA-2-44:RR:NC:2:230 J81772

Ms. Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a wooden lighthouse calendar from China

Dear Ms. Dorfman:

In your letter dated March 24, 2003, on behalf of LTD Commodities Incorporated, you requested a tariff classification ruling.

The ruling was requested on a product identified as “CJL – Lighthouse Calendar.” A sample of the product and descriptive literature were submitted. The sample will be returned to you as you requested.

The sample consists of a wooden lighthouse tower with twelve miniature ceramic lighthouses. The tower is tapered and measures approximately 10-1/2” wide at the base, 18-1/2” high and 2” deep. It is composed of a base containing a small drawer, a section of three rows with eleven divided compartments among them, a section of horizontal rows for use as a perpetual calendar and a beacon top with one compartment. The drawer contains small (11/16” square and 1/16” thick) wood tiles painted blue or white and having one number of the month or one holiday symbol on it. The wood tiles are designed to be placed in five horizontal rows of the calendar board. A sixth horizontal row on top has the letters of the week on it. The tiles are arranged under the days of the week according to the particular month desired.

The ceramic lighthouses measure approximately 2” high and are decoratively painted. Each lighthouse has the name of a month embossed and painted on its base. The appropriate lighthouse for the desired month is displayed in the top compartment of the tower. The rest of the lighthouses fit in the eleven compartments on the three bottom rows of the tower and are decoratively displayed there throughout the year.

The wooden lighthouse tower and the ceramic lighthouses comprise a composite good made up of separable components. The wooden tower and the ceramic lighthouses are adapted to each other and together function as a perpetual calendar. The essential character of the lighthouse calendar is imparted by the wood tower because the greater area or bulk of the article consists of the wooden lighthouse tower. The article is not considered to be essentially a printed calendar because of the relatively small amount of printed matter it contains.

The applicable subheading for the lighthouse calendar 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 Customs 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 Customs Service.

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.


Robert B. Swierupski
National Commodity
Specialist Division