CLA-2-44:OT:RR:NC:N4:434
Anil Ranka
Exmart International PVT Ltd.
D 21-22, EPIP, KASNA
NOIDA 201310
INDIA
RE: The tariff classification of a mango wood tray from India
Dear Mr. Ranka:
In your letter, dated February 10, 2022, you requested a tariff classification. Product information and photos were submitted for our review.
Item number EXM-0086 (SKU-31666101), the “Mango Wood Harvest Decoration Tray,” is a tray made of mango wood, Mangifera Indica, measuring approximately 26” long by 8.5” wide. The tray is shaped like an elongated leaf and features a smooth, flat surface and slightly raised edge. The medium- dark stained finish allows the natural wood grain to show through.
You have suggested that the tray should be classified under subheading 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of furniture not falling within chapter 94, HTSUS, because you claim that the tray is for “decoration only.” We disagree. The tray clearly has utilitarian function. We find no specific design features that would render it unsuitable for use with food. In fact, in a follow-up email you stated that it could be used for dry foods. The fact that it may also be decorative or hold non-food items does not diminish its potential utility for food service.
The applicable subheading for the Mango wood tray will be 4419.20.9000, HTSUS, which provides for Tableware and kitchenware, of wood: Of tropical 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division