CLA-2-44:S:N:N8:230 811120
Ms. Rose Althoff
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: Tariff classification of wood display cabinets and calendar
bear porcelain hinged boxes from Taiwan
Dear Ms. Althoff:
In your letter dated April 28, 1995, you requested a tariff
classification ruling on goods described as follows: "Item:
16317-7 Calendar Bear Porcelain Hinged Boxes and Wood Display
Cabinet." A sample was submitted.
The wood display cabinet measures 12 inches by 8 inches and
2 inches deep. The cabinet is divided into 12 compartments, and
each compartment is labelled with a month of the year, January to
December. The wood cabinet is intended to be hung on the wall
using two hooks on its back.
The bear porcelain hinged boxes consist of a porcelain bear
on top of a small porcelain box. Each bear depicts a motif for
each month of the year. The bear porcelain boxes measure
approximately 1-3/4 inches wide and 3-1/2 inches high.
You state that the porcelain bears will be marketed as
collectible gift ideas to be displayed in the cabinet.
Furthermore, the items will be purchased from your supplier as a
single unit or "prepack" with one price; however, you indicate
that your customers in the United States will likely sell the
bear porcelain boxes as individual pieces of a collection. Your
main concern in requesting this ruling is how the items will be
classified when imported as a unit or "prepack".
Classification of goods under the Harmonized Tariff Schedule
of the United States (HTSUS) is made in accordance with the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification is determined first according to the terms of the
headings of the tariff schedule and any relative Section or
Chapter notes, and then, if the headings and notes do not
otherwise require, in accordance with the remaining GRIs, taken
in order. [GRI's 2 through 6.]
The Explanatory Notes (EN) to the HTS constitute the
official interpretation of the tariff at the international level.
The EN to GRI 3(b) define the expressions: "composite goods" and
"goods put up in sets for retail sale".
The EN at page 4 under Rule 3(b) state as follows:
(IX)
For the purposes of this Rule, composite
goods made up of different components shall
be taken to mean not only those in which the
components are attached to each other to form
a practically inseparable whole but also
those with separable components, provided
these components are adapted one to the other
and are mutually complementary and that
together they form a whole which would not
normally be offered for sale in separate
parts.
(X)
For the purposes of the Rule, the term "goods
put up in sets for retail sale" shall be
taken to mean goods which:
(a) consist of at least two different
articles which are, prima facie,
classifiable in different headings...
(b) consist of products of articles put up
together to meet a particular need or
carry out a specific activity; and
(c) are put up in a manner suitable for sale
directly to users without repacking
(e.g., in boxes or cases or on boards).
We do not believe that the bear porcelain boxes and the wood
display cabinet can be considered a set or a composite article.
The subject articles do not meet the criteria for composite goods
or sets as the terms are defined in the cited Explanatory Notes.
The applicable subheading for the wood display cabinet will
be 4420.90.8000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for wooden articles of
furniture not falling within chapter 94. The rate of duty will
be 4.7 percent ad valorem.
The applicable subheading for the bear porcelain hinged
boxes will be 6913.10.5000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other
statuettes and other ornamental ceramic articles of porcelain or
china. The rate of duty will be free.
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