The tariff classification of lacquered wooden utensils fromthe Union of Soviet Socialist Republics
Issued September 13, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4419.00.4000, 4419.00.8000
Headings: 4419
Product description
They consist of a tray, four cups, four saucers, four spoons, and two covered bowls. The utensils are handcrafted from the wood of the linden tree and are handpainted and lacquered. The decorated utensils are capable of and designed to hold and serve food and beverages.
CBP rationale
The applicable subheading for the spoons will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood: forks and spoons. The applicable subheading for the cups, saucers, tray, and covered bowls will be 4419.00.8000, HTS, which provides for other tableware and kitchenware, of wood.
Full text
NY 866088 Sep 13, 1991 CLA-2-44:S:N:N1:230 866088 CATEGORY: Classification TARIFF NO.: 4419.00.4000; 4419.00.8000 Mr. Garrett L. M. Pettingell Russia Direct P. O. Box 990 Valley Forge, PA 19482 RE: The tariff classification of lacquered wooden utensils from the Union of Soviet Socialist Republics Dear Mr. Pettingell: In your letter dated July 1, 1991, which was received in our office on August 15, 1991, you requested a tariff classification ruling. The ruling was requested on Russian Khokhlama Lacquered Woodenware. Photographs of the articles were submitted. They consist of a tray, four cups, four saucers, four spoons, and two covered bowls. The utensils are handcrafted from the wood of the linden tree and are handpainted and lacquered. The decorated utensils are capable of and designed to hold and serve food and beverages. The applicable subheading for the spoons will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood: forks and spoons. The rate of duty will be 33-1/3 percent ad valorem. The applicable subheading for the cups, saucers, tray, and covered bowls will be 4419.00.8000, HTS, which provides for other tableware and kitchenware, of wood. The rate of duty will be 33-1/3 percent ad valorem. Importations of these products may be subject to import regulations administered by the U.S. Food and Drug Administration (F.D.A.). Information regarding applicable regulations administered by the F.D.A. may be addressed to that agency at the following location: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, SW Washington, D.C. 20204 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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