The tariff classification of a utensil holder and a recipe box, of wood and ceramic, from China.

NY R02156 July 15, 2005 CLA-2-44:RR:NC:SP:230 R02156 CATEGORY: Classification TARIFF NO.: 4419.00.8000; 6912.00.4890 Ms. Michelle Dias Princess House Inc. 470 Myles Standish Blvd. Taunton, MA 02703 RE: The tariff classification of a utensil holder and a recipe box, of wood and ceramic, from China. Dear Ms. Dias: In your letter dated June 17, 2005, you requested a tariff classification ruling. Photos and diagrams pertaining to two products were submitted for our review. Item #1423, identified as a “wood/earthenware utensil holder,” is meant to be placed on a table, countertop or the like. It consists of an arching, box-like wooden receptacle, open at the top, which includes an earthenware jar that rests in an opening at the center. You state that napkins, flatware, utensils, flowers, etc. can be stored both in the wooden portion of the unit (which features divider walls that form compartments) and in the jar. The wooden receptacle has overall dimensions of approximately 14¼” x 5¼” x 5½”(H), while the jar at its center is approximately 6” in diameter by 7” in height. For tariff classification purposes, the article will be considered a “composite good” whose essential character is imparted by its wooden portion, which appears to predominate in terms of bulk, surface area and appearance, and is at least as important as the jar in terms of its storage function. The applicable subheading for the #1423 “wood/earthenware utensil holder” will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood, other than forks and spoons. The rate of duty will be 3.2%. Item #1419, identified as a “wood/earthenware storage/recipe box” measuring approximately 8½” x 4½” x 8½”(H), consists of an earthenware drawer in a wooden housing. You state that the “drawer will be used to hold recipes or any other object as determined by the consumer.” A package of 50 decorated recipe cards will be included with this product. For tariff classification purposes, this product will be regarded as a “composite good” whose essential character is imparted by the earthenware drawer, which performs the function of holding the recipes and other objects. In addition, when the product is viewed from the front, the earthenware drawer predominates in terms of surface area and appearance. The applicable subheading for the #1419 “wood/earthenware storage/recipe box” will be 6912.00.4890, HTS, which provides for other ceramic tableware and kitchenware, other than of porcelain or china. The rate of duty will be 9.8%. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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