CLA-2-44:S:N:N8:230 880754
Mr. Jerome Berger
Harper Robinson & Co.
1 World Trade Center, Suite 3973
New York, NY 10048
RE: The tariff classification of a wooden cheese board with
ceramic dip bowls from Thailand or Hong Kong
Dear Mr. Berger:
In your letter dated November 25, 1992, on behalf of your
client, Julie Pomerantz Inc., you requested a tariff classification
ruling.
The ruling was requested on item 691, a cheese board with chip/dip
bowls. A sample of the product was submitted. Packed together in a retail
box are a large oval wooden serving board and two small ceramic bowls. The
board is fitted or shaped with circular indentations for holding the bowls.
The board and bowls form a composite good, the essential character of which
is imparted by the wooden board.
The applicable subheading for the cheese board with the dip bowls 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 duty rate will be 5.1 percent ad valorem.
If shipped directly from Thailand, articles classifiable under
subheading 4419.00.8000, HTS, which are products of Thailand are entitled to
duty free treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport