The tariff classification of a wooden duck nutcracker from China

NY L89673 January 6, 2006 CLA-2-44:RR:NC:2:230 L89673 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 duck nutcracker from China Dear Ms. Marcoux: In your letter dated December 28, 2005 you requested a tariff classification ruling. The ruling was requested on a wooden duck nutcracker, item # 51770. Descriptive literature of the product was submitted. The product is a functional nutcracker made of pine. It consists of an open rectangular box with a raised pedestal and a pivoting lever inside one end of the box. The lever is roughly in the shape of a duck’s neck. The pedestal has a hollow depression for holding a walnut or other kind of nut. The lever is pressed down on top of the nut to crack the nut open. The cracked shells collect in the open box. The nutcracker measures overall approximately 9-1/2” long x 5” wide x 4” high. The applicable subheading for the wooden duck nutcracker, item # 51770, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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