The tariff classification of a condiment holder from China

NY I82954 June 14, 2002 CLA-2-48: RR: NC: 2:234 I82954 CATEGORY: Classification TARIFF NO.: 4823.60.0040 Ms. Alyssa S. Aron Director of Operations International Diversified Products 4113 Woodman Avenue Sherman Oaks, California 91423 RE: The tariff classification of a condiment holder from China Dear Ms. Aron: In your letter dated June 5, 2000, you requested a tariff classification ruling. A sample article was submitted, which will be retained for reference. The product is a condiment holder which will be used by hotels in their guest rooms to hold a variety of individually packed condiments, such as tea bags, coffee, sweeteners, and the like. It is a rigid structure of dense paperboard, covered on all surfaces with polyurethane on fabric backing, or felt on paper backing. It is black in color, with white decorative stitching at the edges. It has two compartments, open at the top. The holder measures 7” x 3 ¾” (measured at the back), 7” x 2 ¼” (measured at the front) and is 4” deep (front to back). The applicable subheading for the condiment holder will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Trays, dishes, plates, cups and the like, of paper or paperboard: Other (than certain specified items). The rate of duty will be 0.9 percent ad valorem. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division