CLA-2-44:RR:NC:SP:230 C89200
Mr. Brett Ian Harris
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue (33rd floor)
New York, NY 10167-3397
RE: The tariff classification of a decorative wooden container accompanied
by a ceramic dish and foodstuffs, to be imported from China.
Dear Mr. Harris:
In your letters dated May 12 and June 18, 1998, submitted on behalf of your
client, Shonfeld's (USA), Inc., you requested a tariff classification ruling.
A sample identified as item tr-1005 was submitted and is being returned to
you as requested. Its largest component is a painted, box-like wooden article
(about 5" x 6" x 7"(H)) made to look like a miniature Spanish restaurant. The
front panel incorporates an inset "door" (non-functional), a canopy marked
"Restaurante," a roof overhang, and other decorative details. The side and back
panels have small cutouts representing windows. At the top of the restaurant
(where the roof would normally be), there is a recessed cardboard insert or
platform upon which the following items have been glued: an empty ceramic "tart
dish" with removable lid, a small jar of orange marmalade, a small jar of
strawberry jam, and a canvas pouch containing instant coffee.
In response to a query by this office, you have indicated that although
they are glued in, the dish and the foodstuffs (all of which appear to protrude
from the "roof" area) are intended to be removed and used/consumed by the
ultimate purchaser. The glue is said to be employed to ensure that the several
items do not shift or break during transit, and to indicate to retailers that
the items are not to be sold separately. Nevertheless, we agree with your
contention that for tariff purposes the articles do not constitute a "composite
good" or "set," and are therefore separately classifiable.
It appears that after removal of the cardboard insert and the products
glued to it, the wooden "restaurant/container" will be a decorative, open-topped
receptacle suitable for holding miscellaneous household articles on a shelf,
counter, table or the like.
The applicable subheading for the wooden "restaurant/ container" will be
4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for wooden articles of furniture not falling within chapter 94. The
rate of duty will be 3.6%.
The applicable subheading for the ceramic "tart dish" will be 6912.00.4810,
HTS, which provides for other ceramic tableware and kitchenware suitable for
food or drink contact. The rate of duty will be 10.1%.
The applicable subheading for the jar of orange marmalade will be
2007.91.4000, HTS, which provides for orange marmalade. The rate of duty will
be 4.2%.
Your inquiry does not provide sufficient information for us to rule on the
strawberry jam (labeled "strawberry preserves"). Please submit a breakdown of
ingredients by weight, and describe the method of production.
The samples of the jam and the marmalade may infringe a registered
trademark under 15 U.S.C. 1124, and importations of this merchandise may be
subject to the provisions of Part 133 of the Customs Regulations.
Your inquiry also does not provide sufficient information for us to rule on
the coffee, which is said to be of U.S. origin. Please furnish details
including the origin of the beans, how and where they are processed, and why a
claim of "American Goods Returned" is being made.
Your letters state that the marmalade and jam originate in France, while
the "restaurant" and "tart dish" originate in China. We note that some of the
components of the sample are not marked to indicate such origin, and will be
required to be so marked upon importation into the United States. The marking
must be legible, in a conspicuous place, and sufficiently permanent to reach the
ultimate purchaser.
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 Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division