The tariff classification of a Wood Napkin Holder and Salt & Pepper Set from China

NY A84373 June 28, 1996 CLA-2-44:RR:NC:GI:230 A84373 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Michael Rosbach, Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Wood Napkin Holder and Salt & Pepper Set from China Dear Mr. Rosbach: In your letter dated June 3, 1996, you requested a tariff classification ruling. The product in question is identified as Rite Aid item #960308. It is a set including one wood napkin holder and a salt and pepper shaker. The base of the napkin holder has indentations where the salt and pepper shakers are placed. The napkin/salt and pepper set is manufactured in China and purchased FOB Hong Kong. A sample was submitted. The subject item is a household article in the nature of tableware. Thus, it is classifiable under the provision for tableware and kitchenware, of wood. The applicable subheading for the oak wood napkin holder and salt and pepper set will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tableware and kitchenware, of wood. The rate of duty will be 4.3 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division