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The tariff classification of a pine mug rack from Taiwan
Issued April 17, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 851207 (April 17, 1990)
Tariff classification
HTS codes: 4419.00.8000
Headings: 4419
Product description
It measures approximately 16 inches high, 9 inches wide and 3 inches deep at its maximum points. It is divided into six compartments where six mugs can be stored. The wood mug rack has two metal hangers on the back and a small decorative acrylic piece on the top front.
CBP rationale
The applicable subheading for the wood mug rack 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 851207 April 17, 1990 CLA-2-44:S:N:N1:230 851207 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. W. C. McGehee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a pine mug rack from Taiwan Dear Mr. McGehee: In your letter dated March 30, 1990, you requested a tariff classification ruling. A sample of the product to be classified, a pine mug rack, was submitted. It measures approximately 16 inches high, 9 inches wide and 3 inches deep at its maximum points. It is divided into six compartments where six mugs can be stored. The wood mug rack has two metal hangers on the back and a small decorative acrylic piece on the top front. The applicable subheading for the wood mug rack will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), 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
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