The tariff classification of a wooden eyeglass holder from China

N030515 July 7, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. John Rho EB Brands 4 Executive Plaza Yonkers, NY 10701 RE: The tariff classification of a wooden eyeglass holder from China Dear Mr. Rho: In your letter dated June 5, 2008 you requested a tariff classification ruling. The ruling was requested on a wooden eyeglass holder, referred to as the “Animal Eyeglass Holder”. A sample of the product, packed in a clear plastic box with a printed insert, was submitted for our review. The sample will be returned to you as you requested. The sample is a 3 ¾” high holder in the form of a monkey’s face mounted on a square stand. Glued to the back of the face is an eyeglass arm rest. The front of the face has a protruding snout on which the eyeglass nosepiece will rest. The eyeglass holder is made of stained and polished hardwood. It is available in three decorative animal designs – a monkey, bear or lion. The eyeglass holder is intended to be placed on a nightstand, table or desk to keep eyewear safe and easy to find. The applicable subheading for the “Animal Eyeglass Holder” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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