The tariff classification of a wooden coaster from India

N095158 March 23, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Nithya Nagarajan Kaniras Expressions, LLC 9101 Friars Road Bethesda, MD 20817 RE: The tariff classification of a wooden coaster from India Dear Ms. Nagarajan: In your letter dated January 12, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on February 22, 2010. The ruling was requested on a wooden coaster. A sample of the product was submitted and will be returned to you as requested. The sample is a square coaster that is composed of a redwood frame that can be stained to a color of choice, and a base of plywood. The plywood base is laminated with a decorative paper. The coaster measures approximately 4”x 4” x 5 mm in thickness. The intended purpose of the coaster is to protect the surface of furniture in a home or office. The applicable subheading for the wood and natural paper coaster 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