10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

884294 88 Ruling Active

The tariff classification of coasters, placemats and trivetsfrom Canada

Issued April 22, 1993 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

88 884294 (April 22, 1993)

Tariff classification

HTS codes: 4419.00.8000

Headings: 4419

Product description

The products are coasters, placemats and trivets manufactured by you. All of the products are made of 1/8 inch thick hardboard backed by a layer of 1/32 inch agglomerated cork and covered by a coated printed paper. The coasters, placemats and trivets are sold individually or four to a box or as an assorted set.

CBP rationale

The applicable subheading for the coasters, placemats and trivets sold individually or as sets 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 884294 April 22, 1993 CLA-2-44:S:N:N8:230 884294 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Glen Marsh Col-Mar Crafts 59 Glovers Shore Summerside, Prince Edward Island Canada C1N 4G3 RE: The tariff classification of coasters, placemats and trivets from Canada Dear Mr. Marsh: In your letter which was received on March 26, 1993 you requested a tariff classification ruling. Samples of the products to be classified were submitted. The products are coasters, placemats and trivets manufactured by you. All of the products are made of 1/8 inch thick hardboard backed by a layer of 1/32 inch agglomerated cork and covered by a coated printed paper. The coasters, placemats and trivets are sold individually or four to a box or as an assorted set. The applicable subheading for the coasters, placemats and trivets sold individually or as sets 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. Goods classifiable under subheading 4419.00.8000, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the refrigerator magnets. Your request for a classification ruling should include a sample of the magnet and information as to what the magnet itself is made of, for example - ferrite, ceramic or other material. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 884294

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.