The tariff classification of a wooden serving tray set from Vietnam

N252314 April 25, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Stuart Brown Jofran, Inc. One Jofran Way Norfolk, MA 02056 RE: The tariff classification of a wooden serving tray set from Vietnam Dear Mr. Brown: In your letter dated March 31, 2014, you requested a tariff classification ruling. The ruling was requested on a set of three wooden serving trays. Photos of the set were provided for our review. You state that the three wooden trays are constructed entirely of solid Acacia wood. They are rectangular and measure 21.5” (L) x 14.5” (W) x 2.75” (H), 20.25”(L) x 13.25” (W) x 2.75” (H), and 19” (L) x 12” (W) x 2.75” (H). The trays are nesting and have oblong cutouts in the short sides that function as handles. The applicable subheading for the set of wooden serving trays will be 4419.00.8000, Harmonized Tariff Schedule of the United States, 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division