CLA-2-44:S:N:N1:230 865044
Ms. Mona Webster
Target Stores
Import Dept. CC-08G
P.O. Box 1392
Minneapolis, MN 55440
RE: The tariff classification of globe bookends from Taiwan
Dear Ms. Webster:
In your letter dated July 6, 1991, you requested a tariff
classification ruling.
A sample of the article to be classified was submitted. It
consists of a pair of bookends made of oak with globes
permanently attached. The globes are made of paper and are
mounted on a plastic circular frame. The printing on the globes
depicts an ancient world and the names are foreign. The globes
serve primarily as decorations for the bookends. The essential
character of the article is imparted by the bookends which are
made of wood.
The applicable subheading for the globe bookends will be
4420.90.8000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for wooden articles of furniture not
falling within chapter 94 (the chapter for furniture). The rate
of duty will be 5.1 percent ad valorem.
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