The tariff classification of printed hardboard coasters from China

NY R04918 October 12, 2006 CLA-2-44:RR:E:NC:2:230 R04918 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Margaret-Mary Romero North Attleboro Jewelry Co. 112 Bank St. P.O. Box 237 Attleboro, MA 02703 RE: The tariff classification of printed hardboard coasters from China Dear Ms. Romero: In your letter dated September 19, 2006 you requested a tariff classification ruling. The ruling was requested on coasters with custom imprints. An illustration showing the composition of a coaster in its separate layers was submitted. The coaster is composed of a 1 mm thick agglomerated cork base, a core of hardboard and a surface layer consisting of a printed paper with a clear lacquer laminate. The total thickness of the coaster is 4.5 mm. It measures approximately 95 mm long x 105 mm wide. The coasters will be printed with different companies logos and other artwork. The coaster described above is a composite good composed of different materials. The essential character of this composite good is imparted by the wood hardboard. The hardboard comprises the greatest bulk of the coaster and plays the greatest role in the functioning of the product as a coaster. The applicable subheading for the coasters described above 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. 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