The tariff classification of a wooden paper plate holder from China

NY L85071 June 24, 2005 CLA-2-44:RR:NC:2:230 L85071 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a wooden paper plate holder from China Dear Ms. Marcoux: In your letter dated May 17, 2005 you requested a tariff classification ruling. The ruling was requested on a product described as a “Decorative Wooden Paper Plate Holder #50780”. A sales brochure with a photograph was submitted. The product is a wooden organizer designed to hold up to three dozen 8-7/8” diameter paper plates. The holder consists of an open semicircular container with a flat paddle shaped back and feet on the bottom. The paper plate holder may be hung on a wall or placed on a table. It measures overall approximately 16-7/8” long x 11” wide x 3-3/4” deep. It is made entirely of wood and decorated with a sunflower motif on a white background. The applicable subheading for the wooden paper plate holder, item # 50780, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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