The tariff classification of a mango wood coaster from Thailand

NY R04475 August 24, 2006 CLA-2-44:RR:E:NC:2:230 R04475 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Jesper Kauth Shane Elliott Import Export 123 Airport Rd. Shaftsbury, VT 05262 RE: The tariff classification of a mango wood coaster from Thailand Dear Mr. Kauth: In your letter dated July 25, 2006 you requested a tariff classification ruling. The ruling was requested on a decorative coaster made of mango wood. Photographs of the product were submitted. The product consists of an octagonal coaster mounted on a decorative base featuring a trio of elephants. Even though the product is quite decorative, it is functional as a coaster. You proposed classification in either subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood, or in subheading 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. However, the product is a functional coaster associated mainly with serving beverages and, therefore, has the character of tableware and kitchenware, provided for in heading 4419, HTSUS. The applicable subheading for the mango wood coaster will be 4419.00.8000, HTSUS, which provides for tableware and kitchenware, of wood, other (than forks and spoons). The duty rate 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/. Articles classifiable under subheading 4419.00.8000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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