The tariff classification of wooden trivets from Taiwan

N025809 April 30, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of wooden trivets from Taiwan Dear Ms. Trotta: In your letter dated March 17, 2008, which was received in our office on April 8, 2008, you requested a tariff classification ruling. A sample of the product to be classified, a two-pack wooden and stainless steel trivet set, Model SWT-2PK, was submitted. The sample will be returned to you as you requested. The sample consists of a set of two flat circular trivets, one 7 ¾” in diameter and the other 5 ¾” in diameter. The trivets are made of 5/8” thick edge-glued wood. The top surface of each has two concentric circular grooves into which stainless steel rings are permanently fixed. The trivets are made of 90% wood and 10% steel. The essential character of the trivets is imparted by the wood. The applicable subheading for the two-pack trivet set, Model SWT-2PK, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other table and kitchenware of wood. 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/. 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