The tariff classification of a flower and leaf press from China

NY R04416 August 08, 2006 CLA-2-44:RR:E:NC:2:230 R04416 CATEGORY: Classification TARIFF NO.: 4417.00.8090 Mr. Randy Swords Panya Enterprises, Inc. 2711 International St. Columbus, OH 43228 RE: The tariff classification of a flower and leaf press from China Dear Mr. Swords: In your letter dated July 19, 2006 you requested a tariff classification ruling. The ruling was requested on a flower and leaf press. Photographs of the product in its packed for retail form and its unpacked disassembled form were submitted. The product consists of 10 sheets of blotting paper and 5 corrugated cardboard sheets sandwiched between 2 plywood covers. The plywood covers have holes drilled in each corner, through which wing nuts and bolts are inserted. Flowers and leaves are placed between the layers of paper and cardboard and are pressed by the plywood covers, which are tightened together by the nuts and bolts. The flower and leaf press is a composite good composed of different materials. The essential character of the product is imparted by the plywood because of the greater bulk and weight of the plywood covers and because of the greater role the plywood covers play in the functioning of the product as a press. The applicable subheading for the flower and leaf press will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood, other. The rate of duty will be 5.1 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 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