CLA-2-44:RR:NC:2:230 L81455
Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a wooden cooking utensil set from China
Dear Ms. Marcoux:
In your letter dated December 3, 2004 you requested a tariff classification ruling.
The ruling was requested on a set of three wooden cooking utensils, SKU # 28240. Descriptive literature for the product was submitted. The set consists of a spoon, a slotted spoon and a spatula. The utensils are made of wood with a smooth maple finish. They are each 12” long and the handles are shaped with a protruding slit in the middle that is designed to hook onto the side of a pot or pan.
The utensils are sold together as a set and are classifiable as a set. The essential character of the set is imparted by the wooden spoons.
The applicable subheading for the wooden cooking utensil set, SKU # 28240, will be 4419.00.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood; forks and spoons. The rate of duty will be 5.3 percent ad valorem.
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