The tariff classification of a napkin holder made of bamboo not in a form suitable for plaiting from China

NY R03936 June 9, 2006 CLA-2-44:RR:NC:2:230 R03936 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a napkin holder made of bamboo not in a form suitable for plaiting from China Dear Mr. Crago: In your letter dated May 12, 2006 you requested a tariff classification ruling. The ruling was requested on a napkin holder, item # W038IA04520. A photograph of the product was submitted. The napkin holder measures 7-1/8” long x 3-1/2” wide x 4-3/8” high. It consists of two upright sides and a bottom made of a laminated woody material that has been molded to shape. The napkin holder is stated to be made of honey colored bamboo. The bamboo comprising the napkin holder is not in a form suitable for plaiting. The applicable subheading for the napkin holder made of bamboo not suitable for plaiting, item # W038IA04520, 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/. 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 U.S. 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 the 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