CBP Ruling N059807 — The tariff classification of a wooden coaster set from China

Tariff classification

Headings: 4419

Product description

The product consists of a set of four coasters in a stand. Each coaster is 4” in diameter and 7 mm thick and is printed on the top surface with one of four assorted snowmen or Christmas designs. It is composed of 5 mm thick wood fiberboard and is backed with 2 mm thick agglomerated cork. The four coasters fit inside a 4” x 5” open rectangular holder that is made of wood and painted red. The coasters and the holder are tied together with a red ribbon and labeled for sale together under the same item number. Although separable, the holder and the coasters, are classifiable together as a composite good. The holder is the exact size and shape suitable for holding the four coasters. The components are adapted one to the other and are mutually complementary. The essential character of this composite good is imparted by the coasters which are composed primarily of wood fiberboard. You proposed classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive Christmas articles. However, tableware and other articles having a utilitarian function are excluded from classification in Chapter 95, according to Chapter 95, Note 1 (v), HTSUS.

CBP rationale

the four coasters. The components are adapted one to the other and are mutually complementary. The essential character of this composite good is imparted by the coasters which are composed primarily of wood fiberboard. You proposed classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive Christmas articles. However, tableware and other articles having a utilitarian function are excluded from classification in Chapter 95, according to Chapter 95, Note 1 (v), HTSUS. The applicable subheading for Liss Item # 9005697, the “XHW Holiday Coasters,” will be 4419.00.8000, 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/.

Full text

N059807 June 4, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a wooden coaster set from China Dear Ms. Sidestra: In your letter dated April 27, 2009 you requested a tariff classification ruling. The ruling was requested on Liss Item # 9005697, the “XHW Holiday Coasters.” A sample of the product was submitted, which will be returned to you as you requested. The product consists of a set of four coasters in a stand. Each coaster is 4” in diameter and 7 mm thick and is printed on the top surface with one of four assorted snowmen or Christmas designs. It is composed of 5 mm thick wood fiberboard and is backed with 2 mm thick agglomerated cork. The four coasters fit inside a 4” x 5” open rectangular holder that is made of wood and painted red. The coasters and the holder are tied together with a red ribbon and labeled for sale together under the same item number. Although separable, the holder and the coasters, are classifiable together as a composite good. The holder is the exact size and shape suitable for holding the four coasters. The components are adapted one to the other and are mutually complementary. The essential character of this composite good is imparted by the coasters which are composed primarily of wood fiberboard. You proposed classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive Christmas articles. However, tableware and other articles having a utilitarian function are excluded from classification in Chapter 95, according to Chapter 95, Note 1 (v), HTSUS. The applicable subheading for Liss Item # 9005697, the “XHW Holiday Coasters,” will be 4419.00.8000, 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

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