CLA-2-44:S:N:N8:230 808574
Mr. Jerry Regier
AgoraSpace USA, Inc.
7200 Nathaniel Lane
McLean, Virginia 22101
RE: The tariff classification of a wood and metal enclosure for
a sports facility (playing field), from France; fence; wall;
structure; composite good.
Dear Mr. Regier:
In your letter dated July 1, 1994, with follow-up submission
of January 23, 1995, you requested a tariff classification
ruling.
Diagrams and a photograph depicting the merchandise in
question were submitted and will be retained for reference. The
product is a kit consisting of components intended to be
assembled into a structure which will serve as the boundary or
enclosure for a multipurpose outdoor playing field known as
"Agoraspace." The "Agoraspace" is available in 15 x 30 or
14 x 28 meter versions and is evidently designed to accommodate
soccer, basketball and/or other sports activities.
The major components of the imported kit are wooden "lateral
fence" panels, three types of wooden wall panels (vertical,
corner, and above-the-goal), and painted aluminum supports (posts
and the like). Both the fence panels and the wall panels are
made of pre-assembled, solid pine boards, and the aluminum parts
are finished (i.e., cut to appropriate sizes, drilled with
fastener holes, etc.).
Following importation, the aluminum posts will be imbedded
in the ground at intervals along the intended perimeter of the
facility, and then the wooden panels will be attached between
them to form the enclosure. From the photograph of the finished
"Agoraspace," it appears that most of the enclosure (the sides
and a small part of the ends) will consist of fencing roughly 3
to 4 feet in height; however, a large central portion of each end
will consist of a high wall about three or four times the height
of the fencing. Both the fence and wall panels are constructed
with spaces between their adjacent boards, so that one's vision
into or out of the playing area is not totally obscured by the
enclosure.
Minor components included with the imported kit will be nuts
and bolts (to be used to attach the wood panels to the metal
supports), plastic "stoppers" (to conceal the nuts and bolts once
in place), and some netting (for the open goal-cage area provided
in the middle of each end wall).
We find that for tariff purposes this kit can be considered
an unassembled "composite good" whose essential character is
imparted by its wood components. Although you stated over the
telephone that, on a per-kit basis, the aluminum and wood items
are of roughly equal value, we note that in terms of surface
area, appearance and, presumably, weight, the wood appears to
predominate.
Accordingly, the applicable subheading for the above-
described "Agoraspace" enclosure kits will be 4421.90.9840,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other (non-enumerated) articles of wood. The rate
of duty will be 4.7%.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport