CLA-2-94:OT:RR:E:NC:SP:233
Mr. Garcia Plascencia
Oakley, Inc.
1 Icon
Foothill Ranch, CA 92610
RE: The tariff classification of a cardboard display board from Italy.
Dear Mr. Plascencia:
In your letter dated June 18, 2008, you requested a tariff classification ruling.
The item at issue is called “2008 Uniquely Days Trunk Show Kit.” It is a cardboard display and comes in a box measuring 68 cm by 30 cm by 100 cm that once unfolded is meant to stand on the floor. The purpose of the board is as a sales aid. The display is divided into six parts: Five parts show printed images of your products and the sixth has a mirror and holes to insert plastic stands that will hold sunglasses to be tried on by prospective customers. In addition to the cardboard display, the kit includes a metal carrying cart to help the sales representative in transporting the box.
It is the opinion of this office that this is a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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. The set fulfills the requirements of (a) through (c) above. The function of each part does join that of the other in a way that might be interpreted as meeting a particular need or carrying out a specific activity. Regarding the essential character of the item at issue, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of the set can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the cardboard display component imparts the essential character to the good more than does the metal carrier.
The applicable subheading for the cardboard display board will be 9403.89.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other, Other.” The rate of duty will be Free.
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/.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division