CLA-2-44:OT:RR:NC:N4:434
Krisanne Stecklair
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a bamboo serving tray from China
Dear Ms. Stecklair:
In your letter, dated November 22, 2024, you requested a tariff classification ruling. Product information and photos were submitted for our review.
The item under consideration is a wooden serving tray made of bamboo, Item# AF24090604. The tray surface measures 17.3” by 15.7” and is supported by folding legs. When standing, it measures 9.8” high. The surface has four notches, two along each side, for hanging wine glasses upright. A hole near the top center is designed to hold a wine bottle. Per your submission, the surface of the tray is suitable to be used as a charcuterie board for serving meats, cheeses, olives and the like.
The applicable subheading for the bamboo tray will be 4419.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware and kitchenware, of wood: Of Bamboo: Other: 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.
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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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