The tariff classification of switch plates of wood and of bronze from China

NY L83554 April 22, 2005 CLA-2-44:RR:NC:2:230 L83554 CATEGORY: Classification TARIFF NO.: 4421.90.9740; 7418.19.5050 Mr. Joseph Brogan UPS Trade Management Services, Inc. 12380 Morris Road Alpharetta, GA 30005 RE: The tariff classification of switch plates of wood and of bronze from China Dear Mr. Brogan: In your letter dated March 25, 2005, on behalf of your client, J R Associates LLC, you requested a tariff classification ruling. The ruling was requested on three styles of wooden switch plates and one style bronze switch plate. The switch plates will be mounted on a wall, to provide a covering for an electric junction box. Samples of the switch plates were submitted, which will be returned to you as you requested. Sample # 1 is a rectangular plate with a rounded top, made of solid wood and measuring approximately 3-1/2” wide x 6-3/8” long x ¼” thick. It has an opening for an electric switch and two holes for screws in the center. It is decorated with a picture of an elk on the front. Sample # 2 is an undecorated rectangular plate with a rounded top, made of solid wood and measuring approximately 5-3/4” wide x 7” long x ¼” thick. It has an opening for a switch, two openings for outlet sockets and three screw holes in the center. Sample # 3 is a rectangular plate with a rounded top, made of solid wood and measuring approximately 7-3/4” wide x 7-3/4” long x ¼” thick. It has three openings for switches and six holes for screws in the center. It is decorated with a picture of a moose on the front. Sample # 4 is a bronze plate shaped in relief with a hummingbird and flowers, measuring approximately 7” wide x 6” long x 1/8” to 3/8” thick. It has two openings for switches and four holes for screws in the center. It has a surface patina applied by an acid dip process. You also inquired what the classification would be if the switch plate were imported without the surface patina. The applicable subheading for the wooden switch plates, samples numbered 1, 2 and 3 will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the bronze switch plate, sample # 4, with or without the surface patina, will be 7418.19.5050, HTSUSA, which provides for table, kitchen or other household articles, of copper, other. The rate of duty will be 3 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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