CBP Ruling N048522 — The tariff classification of a wood basket from Thailand

Tariff classification

Headings: 4420

Product description

The ruling was requested on the “Mango Wood Bread Basket,” item # A039NA00704. A photograph and product specifications were submitted. The product is a rectangular basket with handles on the ends. The basket measures 12” long x 6.75” wide x 5.5” high. It is made entirely of mango wood. The side panels have the appearance of framed slats and are finished with a light walnut stain. The end panels have a one-piece molded construction with openings for handles and are finished with a dark walnut stain. The basket will be marketed for household/kitchen use. It is suitable for holding bread or other articles.

CBP rationale

bread or other articles. The applicable subheading for the “Mango Wood Bread Basket,” item # A039NA00704, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate 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/. Articles classifiable under subheading 4420.90.8000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.

Full text

N048522 January 15, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a wood basket from Thailand Dear Mr. Crago: In your letter dated January 7, 2009 you requested a tariff classification ruling. The ruling was requested on the “Mango Wood Bread Basket,” item # A039NA00704. A photograph and product specifications were submitted. The product is a rectangular basket with handles on the ends. The basket measures 12” long x 6.75” wide x 5.5” high. It is made entirely of mango wood. The side panels have the appearance of framed slats and are finished with a light walnut stain. The end panels have a one-piece molded construction with openings for handles and are finished with a dark walnut stain. The basket will be marketed for household/kitchen use. It is suitable for holding bread or other articles. The applicable subheading for the “Mango Wood Bread Basket,” item # A039NA00704, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate 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/. Articles classifiable under subheading 4420.90.8000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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

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