850396 85 Ruling Active

The tariff classification of a chip and dip dish fromThailand

Issued March 29, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4419.00.8000

Headings: 4419

Product description

It is a composite article consisting of a wooden dish and a glass bowl. The wooden dish is 11-1/2 inches in diameter and one inch deep. It is fitted with a five inch diameter compartment designed to securely hold the glass dip bowl.

CBP rationale

The applicable subheading for the chip and dip dish combination article will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of wood.

Full text

NY 850396 March 29, 1990 CLA-2-44:S:N:N1:230 850396 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Jerome Berger Harper Robinson & Co. One World Trade Center, Suite 2321 New York, NY 10048 RE: The tariff classification of a chip and dip dish from Thailand Dear Mr. Berger: In your letter dated March 9, 1990, on behalf of your principal, Julie Pomerantz, Inc., you requested a tariff classification ruling. The ruling was requested on a chip and dip dish combination article. A sample was submitted. It is a composite article consisting of a wooden dish and a glass bowl. The wooden dish is 11-1/2 inches in diameter and one inch deep. It is fitted with a five inch diameter compartment designed to securely hold the glass dip bowl. The applicable subheading for the chip and dip dish combination article will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of wood. The duty rate will be 5.1 percent ad valorem. Articles classifiable under subheading 4419.00.8000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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

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