CLA-2-39:RR:NC:SP:222 G86063
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of napkin ring holders from China.
Dear Ms. Liu:
In your letter dated December 12, 2000, you requested a tariff classification ruling.
You have submitted three samples of napkin holder rings. The first napkin ring is identified as item #S62B8010. It is made of plastic and covered with viscose thread. The essential character of this napkin ring is imparted by the plastic component.
The second napkin ring is identified as item #S62B8011. It is made of wood.
The third napkin ring is identified as item #S74M8704. It is composed of a metal frame with glass beads on cotton mesh fabric. This napkin ring will be available with gold or silver color finish.
Although the samples are labeled “Made in India” your letter of inquiry indicates that they are made in China.
The applicable subheading for the plastic napkin ring covered with thread will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastic: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the wooden napkin ring will be 4419.00.8000, HTS, which provides for other tableware and kitchenware, of wood. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the glass beaded napkin ring will be 7018.10.5000, HTS, which provides for glass beads, imitation pearls…and similar glass smallwares: other. The rate of duty will be free.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division