The tariff classification of a decorated wooden napkin ring from China

N056560 April 27, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Mary Brinkman Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a decorated wooden napkin ring from China Dear Ms. Brinkman: In your letter dated March 30, 2009 you requested a tariff classification ruling. The ruling was requested on a decorated wooden napkin ring. A sample of the product, labeled “Pinecone Napkin Ring, style # DM79108-09,” was submitted. The sample will be returned to you as you requested. The sample consists of a round napkin ring measuring approximately 2” in diameter and 3/8” thick. It is made of solid wood and painted. The top of the ring is decorated with a small foliage arrangement, consisting of an artificial pine sprig, a bunch of plastic red berries, three ¾” long natural pinecones and one fabric holly leaf. Although decorative, the napkin ring serves a utilitarian function in holding a napkin at a table setting. The applicable subheading for the wooden napkin ring, described above, 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/. 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