The tariff classification of wooden boards used for preparing or serving food from Germany

NY C80244 October 16, 1997 CLA-2-44:RR:NC:2:230 C80244 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Lenny S. Cook Socratica Research Institute P.O. Box 809 Ashland, OR 97520 RE: The tariff classification of wooden boards used for preparing or serving food from Germany Dear Mr. Cook: In your letter dated September 20, 1997 you requested a tariff classification ruling. The ruling was requested on several products described as wooden kitchen plates to be used in food preparation. Three samples were submitted. They consist of one round board approximately 9-1/2 inches in diameter and 3/4 inch thick, one rectangular board approximately 11-1/2 inches long by 6-1/2 inches wide by 3/4 inch thick, and one round coaster 3-1/2 inches in diameter and 1/4 inch thick. The products are made of either solid or edge-glued birch, alder or oak. The thicker boards have rounded edges. All three products are embossed with the name and slogan (in German) of the manufacturer and with various diagrams (drinking glasses, onion and apple, tree). The applicable subheading for the wooden kitchen boards and coasters 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 percent ad valorem. Section 304 of the Tariff Act, as amended (19 U.S.C. 1304) requires that, unless excepted, every article of foreign origin must be legibly, permanently, and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. 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 & Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, SW Washington, D.C. This ruling is being issued under the provisions of Part 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, Robert B. Swierupski Director, National Commodity Specialist Division