The tariff classification of a wood serving tray from China

NY K80554 December 4, 2003 CLA-2-44:RR:NC:2:230 K80554 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Michelle Dias Princess House, Inc. 470 Myles Standish Boulevard Myles Standish Industrial Park Taunton, MA 02780 RE: The tariff classification of a wood serving tray from China Dear Ms. Dias: In your letter dated November 5, 2003 you requested a tariff classification ruling. The ruling was requested on a wood serving tray with foldable legs. A photograph and diagrams of the product were submitted. The tray is rectangular and measures 23.66” long by 15.5” wide by 4.226” high (or 11.724” high with legs extended). The bottom of the tray is composed of plywood. The legs are composed of solid fir wood. The tray has decoratively shaped flared sides on top including two with openings for use as handles and it has a skirt on the bottom. The sides and skirt are composed of medium density wood fiberboard. The legs when folded fit under the skirt. The tray is designed to hold a coffee set (or a tea set) consisting, for example, of a coffeepot, cups, sugar, etc. when entertaining and serving coffee. The applicable subheading for the wood serving tray 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 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division