The tariff classification of a wood and metal enclosure for a sports facility (playing field), from France; fence; wall; structure; composite good.

NY 808574 April 21, 1995 CLA-2-44:S:N:N8:230 808574 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. Jerry Regier AgoraSpace USA, Inc. 7200 Nathaniel Lane McLean, Virginia 22101 RE: The tariff classification of a wood and metal enclosure for a sports facility (playing field), from France; fence; wall; structure; composite good. Dear Mr. Regier: In your letter dated July 1, 1994, with follow-up submission of January 23, 1995, you requested a tariff classification ruling. Diagrams and a photograph depicting the merchandise in question were submitted and will be retained for reference. The product is a kit consisting of components intended to be assembled into a structure which will serve as the boundary or enclosure for a multipurpose outdoor playing field known as "Agoraspace." The "Agoraspace" is available in 15 x 30 or 14 x 28 meter versions and is evidently designed to accommodate soccer, basketball and/or other sports activities. The major components of the imported kit are wooden "lateral fence" panels, three types of wooden wall panels (vertical, corner, and above-the-goal), and painted aluminum supports (posts and the like). Both the fence panels and the wall panels are made of pre-assembled, solid pine boards, and the aluminum parts are finished (i.e., cut to appropriate sizes, drilled with fastener holes, etc.). Following importation, the aluminum posts will be imbedded in the ground at intervals along the intended perimeter of the facility, and then the wooden panels will be attached between them to form the enclosure. From the photograph of the finished "Agoraspace," it appears that most of the enclosure (the sides and a small part of the ends) will consist of fencing roughly 3 to 4 feet in height; however, a large central portion of each end will consist of a high wall about three or four times the height of the fencing. Both the fence and wall panels are constructed with spaces between their adjacent boards, so that one's vision into or out of the playing area is not totally obscured by the enclosure. Minor components included with the imported kit will be nuts and bolts (to be used to attach the wood panels to the metal supports), plastic "stoppers" (to conceal the nuts and bolts once in place), and some netting (for the open goal-cage area provided in the middle of each end wall). We find that for tariff purposes this kit can be considered an unassembled "composite good" whose essential character is imparted by its wood components. Although you stated over the telephone that, on a per-kit basis, the aluminum and wood items are of roughly equal value, we note that in terms of surface area, appearance and, presumably, weight, the wood appears to predominate. Accordingly, the applicable subheading for the above- described "Agoraspace" enclosure kits will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 4.7%. 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