CLA-2-44:S:N:N3:230 813309
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of a recipe box, a paper towel
holder and a wall rack with pegs from Taiwan
Dear Ms. Bonace:
In your letter dated July 27, 1995 you requested a tariff
classification ruling.
The ruling was requested on a three piece kitchen set, Blair
product number 653201. The set consists of a recipe box, a paper
towel holder and a mug rack. Samples of the three items were
submitted loose in a bag. The samples will be returned to you as
you requested. All the items are made of wood and painted with a
common sunflower design. The recipe box consists of an upright
five inch high box with a lid. The paper towel holder consists
of a dowel on a stand with a sunflower shaped wooden piece as a
top. The mug rack consists of a 14-1/2 inch long and 4 inch high
painted board with four large pegs. The rack is designed to be
mounted on a wall and appears to be suitable for hanging a
variety of articles.
For purposes of General Rule of Interpretation 3(b),
Harmonized Tariff Schedules of the United States Annotated
(HTSUSA), "goods put up in sets for retail sale" must consist of
articles put up together to meet a particular need or carry out a
specific activity. An assortment of articles to be used in a
household is not specific enough to meet this criteria.
Therefore, each article of the set is classifiable separately.
The applicable subheading for the recipe box will be
4420.90.4500, HTSUSA, which provides for jewelry boxes,
silverware chests, cigar and cigarette boxes, microscope cases,
tool or utensil cases and similar boxes, cases and chests, all
the foregoing of wood; other; not lined with textile fabrics.
The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the paper towel holder and for
the wall rack with pegs will be 4420.90.8000, HTSUSA, which
provides for other wooden articles of furniture not falling
within chapter 94 (the chapter for furniture). The rate of duty
will be 4.7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
If you have any further questions on this ruling, please
call National Import Specialist Paul Garretto at 212-466-5779.
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