CLA-2-44:RR:NC:2:230 R00276
Mr. Brian J. White
Williams-Sonoma, Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of a cookbook holder from China
Dear Mr. White:
In your letter dated April 13, 2004, you requested a tariff classification ruling on a cookbook holder. A photograph of the product identified as # 98200-1 was submitted.
The cookbook holder consists of a wood base, two pieces of steel wire and a plate of tempered glass. The wood base is a shaped rectangular platform on which the cookbook will rest. The steel wire pieces are permanently mounted to the wood base and will support the cookbook in an upright position. The glass plate is removable and will be used to protect the opened pages of the cookbook from any spills or splatters. The glass plate rests in one of a choice of four deep grooves that run across the wood base.
You suggested classification of the cookbook holder in subheading 8304.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for desk-top filing or card index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.
Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. The factor which determines the essential character may vary between different kinds of goods.
The subject cookbook holder is a composite good consisting of different components. The wood base and the steel wire are equally important in the functioning of this product as a cookbook holder. However, the wood base comprises a significantly greater bulk of the product and is the most substantial and prominent part of it. In addition, a value breakdown submitted by you shows that the value of the wood base is almost four times as much as the value of the metal wire and glass combined. Based on these factors, we find that the wood base imparts the essential character of this holder.
The applicable subheading for the subject cookbook holder, having an essential character of wood, will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division