CLA-2-44:S:N:N8:230 804597
Ms. Tracey Ellman
PBB USA Inc.
434 Delaware Ave.
Buffalo, NY 14202
RE: The tariff classification of nautical wall display plaques,
of wood, rope and other materials, from Spain; charts;
sailor's knots; ornamental articles; composite goods;
GRI 3(c).
Dear Ms. Ellman:
In your letter dated November 28, 1994, on behalf of your
client, Azor Trader (Ellicottville, NY), you requested a tariff
classification ruling. Three samples were submitted and are
being returned as requested.
The first item, a "ship wall plaque," consists of a 5" x 16
1/2" x 1/2" piece of stained and varnished wood upon which a
plastic "half-ship" has been mounted. Captions on the wood
identify the ship as a replica of the "Mischief" (1881),
"Defender of the America's Cup."
We find that the above-described item is a composite good
whose essential character is not clearly imparted by either the
decorative wooden plaque or the ornamental plastic "half-ship."
General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff
Schedule of the United States (HTS) provides that such products
shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
In this case, the wood comes last.
Accordingly, the applicable subheading for the "ship wall
plaque" will be 4420.10.0000, HTS, which provides for statuettes
and other ornaments, of wood. The rate of duty will be 5.1%.
The second item, an "International Signal Code" wall plaque,
consists of a 16" x 21" sheet of wood fiberboard upon which is
mounted a multicolored printed chart which illustrates and
identifies numerous nautical flag signals. Also mounted on the
board, surrounding the chart, are twelve short lengths of rope,
each of which has been manipulated into a particular type of
knot, individually identified by small metal signs. The ropes
appear to be made of vegetable fibers other than cotton. The
entire display is enclosed in a finished wooden frame with glass
window.
We again find that no single component can be said to impart
the essential character of this product, and that GRI 3(c)
applies. Equally meriting consideration are the headings for the
wooden portions (frame and board), the printed matter, and the
knotted ropes. In this case, the provision for the knotted ropes
comes last.
Accordingly, the applicable subheading for the
"International Signal Code" wall plaque will be 5609.00.2000,
HTS, which provides for articles of yarn, strip or the like of
heading 5404 or 5405, twine, cordage, rope or cables, not
elsewhere specified or included: of vegetable fibers, except
cotton. The rate of duty will be 4.4%.
The third item, a "Nautical Board" wall plaque, consists of
an 8" x 13" sheet of felt-covered wood fiberboard upon which are
mounted five specific examples of "sailor's knots," individually
identified by name on small metal signs. The knots in this
instance are fashioned from short lengths of nylon rope, which in
some cases are wound around miniature wooden tackle blocks and
cleats, for illustrative purposes. The display is enclosed in a
finished wooden frame with glass window.
GRI 3(c), in our view, also applies to this product, with
the wooden components and the knotted ropes equally deserving
consideration. The provision for the knotted ropes comes last.
Accordingly, the applicable subheading for the "Nautical
Board" wall plaque will be 5609.00.3000, HTS, which provides for
articles of yarn, strip or the like of heading 5404 or 5405,
twine, cordage, rope or cables, not elsewhere specified or
included: of man-made fibers. The rate of duty will be 9%.
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