The tariff classification of a composite good consisting of a wooden cow napkin holder with ceramic salt and pepper shakers from Taiwan
Issued November 8, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4419.00.8000
Headings: 4419
Product description
It consists of a stand incorporating the napkin holder which are both made of wood fiberboard. The napkin holder is painted and cut into the shape of two cows. On either end of the stand are two circular cut- outs in which the salt and pepper shakers fit. The salt and pepper shakers are ceramic and are painted with the same style cows as the napkin holder. The napkin holder and the salt and pepper shakers are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. Based on the area, weight and value, the essential character of the article is imparted by the wood.
CBP rationale
The applicable subheading for the cow napkin holder and salt and pepper shaker combination article will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware and kitchenware, of wood.
Full text
NY 803763 November 8, 1994 CLA-2-44:S:N:N8:230 803763 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Jacqueline A. Bonace International Trade Division Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a composite good consisting of a wooden cow napkin holder with ceramic salt and pepper shakers from Taiwan Dear Ms. Bonace: In your letter dated October 20, 1994 you requested a tariff classification ruling. The ruling was requested on a napkin holder with salt and pepper shaker set. A sample measuring 11 inches long by 2-3/4 inches wide by 6-1/2 inches high was submitted. It consists of a stand incorporating the napkin holder which are both made of wood fiberboard. The napkin holder is painted and cut into the shape of two cows. On either end of the stand are two circular cut- outs in which the salt and pepper shakers fit. The salt and pepper shakers are ceramic and are painted with the same style cows as the napkin holder. The napkin holder and the salt and pepper shakers are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. Based on the area, weight and value, the essential character of the article is imparted by the wood. The applicable subheading for the cow napkin holder and salt and pepper shaker combination article will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware and kitchenware, of wood. The rate of duty will be 5.1 percent ad valorem. 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
More rulings on the same tariff codes
The tariff classification, country of origin determination, and marking of glass and wood serving pieces from Germany and Thailand.
The tariff classification of a cutting board with knife from China.
The tariff classification of a Double Chip & Dip Serving Set from China.
The tariff classification of a Complete Hostess Server from China.
The tariff classification of an Ultimate Entertainment Server from China.
The tariff classification of a Complete Entertainment from China.
The tariff classification of a wooden serving tray set from Vietnam
The tariff classification of a knife set and each of its components from China.
The tariff classification of a wooden coaster set from the United Kingdom
The tariff classification of Dried Fruit & Coconut from Thailand
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →