The tariff classification of a wrapped wooden napkin ring from China
Issued June 21, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4419.00.8000
Headings: 4419
Product description
The product consists of a round napkin ring measuring approximately 2” in diameter and 5/8” wide. It is made of solid wood and is painted. The ring is wrapped with cotton thread; the thread completely obscures the surface of the wood. The napkin ring serves the utilitarian function of holding a napkin at a table setting. The wood imparts the structure that allows the ring to function as such.
CBP rationale
a napkin at a table setting. The wood imparts the structure that allows the ring to function as such. The applicable subheading for the wrapped wooden napkin ring will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood: Other. 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
N170415 June 21, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a wrapped wooden napkin ring from China Dear Mr. Morse: In your letter dated June 7, 2011 you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The ruling was requested on a decorative wooden napkin ring. A representative sample of the product was submitted for our review and will be returned to you as requested. The product consists of a round napkin ring measuring approximately 2” in diameter and 5/8” wide. It is made of solid wood and is painted. The ring is wrapped with cotton thread; the thread completely obscures the surface of the wood. The napkin ring serves the utilitarian function of holding a napkin at a table setting. The wood imparts the structure that allows the ring to function as such. The applicable subheading for the wrapped wooden napkin ring will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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