CLA-2-44:OT:RR:NC:2:230
Mr. Rick Dumas
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of a wooden miniature hockey stick with souvenir hockey pucks from Canada
Dear Mr. Dumas:
In your letter dated June 24, 2011, you requested a tariff classification ruling on behalf of your client, Sher-wood Hockey, Inc. The ruling was returned to you for additional information, which was resubmitted to this office on August 9, 2011.
The ruling was requested on a decorative wooden miniature hockey stick. A representative sample was submitted for our review and will be retuned to you as requested.
The miniature hockey stick is a wooden wall hanging decoration measuring approximately 27” (l) x 1” (w) x ¾” thick. The wall hanging decoration is in the shape of a hockey stick and has the words National Hockey League® emblazoned on the face of the handle. There are six concave notches cut out on the handle of the stick. Each notch is big enough to accommodate one regulation size rubber souvenir hockey puck. The country of origin for the regulation size hockey puck is Slovakia. Two pre-drilled holes on the handle of the stick allow it to be hung from a wall. Two additional pieces of wood are nailed to the back to stabilize the stick when permanently hung. You state that the miniature hockey stick can be imported with or without the souvenir hockey pucks included.
General Rule of Interpretation (“GRI”) 3 (b) of the Harmonized Tariff Schedule of the United States (“HTSUS”) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to GRI Rule 3 (b) state as follows:
(X) For the purposes of this 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 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 (e.g., in boxes or cases or on boards).
The subject miniature wooden hockey stick with souvenir hockey pucks consist of two different articles which are, prima facie, classifiable in different headings, that is headings 4420 and 9506 HTSUS. They are packaged together (without repacking) ready for retail sale. Thus, they are goods put up in sets for retail sale.
The essential character of the miniature wooden hockey stick with souvenir hockey pucks is imparted by the hockey stick because it provides the greater visual impact as well as provides the ability to display the souvenir hockey pucks. The hockey stick also predominates in value of the set.
The applicable subheading for the wooden miniature hockey stick with or without the souvenir hockey pucks included will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division