CLA-2-44:RR:NC:2:230 R03624
Mt. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a wooden paper towel holder and a napkin holder with salt and pepper shakers from China
Dear Mr. Crago:
In your letter dated March 31, 2006 you requested a tariff classification ruling.
The ruling was requested on two products made entirely of wood. The products are a paper towel holder and a napkin holder with salt and pepper shakers. Photographs of the products were submitted.
The paper towel holder, item number C039NA00154, is 13” tall and consists of a dowel rod mounted in the center of a round base. An additional shorter dowel rod is mounted near the edge of the base.
The napkin holder with salt and pepper shakers, item number C039NA00158, consists of a rectangular base with two upright railings that are designed to hold napkins. The base also has two circular depressions that contain egg-shaped salt and pepper shakers. The unit measures 6-1/4” x 5-1/4” x 5-1/8”.
The applicable subheading for the wooden napkin holder with salt and pepper shakers, item number C039NA00158, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the paper towel holder, item number C039NA00154, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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