The tariff classification of twig napkin rings from China

N040087 October 30, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Ruby Wood Sevcik Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 9 Fort Worth, TX 76161-0020 RE: The tariff classification of twig napkin rings from China Dear Ms. Sevcik: In your letter dated September 26, 2008 you requested a tariff classification ruling. The ruling was requested on napkin rings made of sugar palm twigs (SKU # 2267814). A sample of a set of three napkin rings was submitted for our review. The sample will be returned to you as you requested. Each napkin ring consists of whole twigs cut to 2 ¼” lengths. The twigs are derived from the slender knobby branches to which the fruits of the palm are attached. The woody twigs are cleaned, cut, and dried. Their knobby protuberances are sanded smooth. The napkin rings are formed by placing the twigs side by side and lacing them together with seagrass string near each end. The rings are finished with a thin coat of lacquer and tied together with textile ribbon in sets of three. The applicable subheading for the twig napkin rings (SKU # 2267814) will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware of wood, other (than forks and spoons). 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/. Importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 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