The tariff classification of wood utensils from Costa Rica

NY 858001 November 23, 1990 CLA-2-44:S:N:N1:230 858001 CATEGORY: Classification TARIFF NO.: 4419.00.8000; 4420.90.8000; 9405.50.4000 Mr. Mariano Coto Export/Ag S.A. APDO. 7114-1000 San Jose, Costa Rica RE: The tariff classification of wood utensils from Costa Rica Dear Mr. Coto: In your letter dated October 26, 1990, you requested a tariff classification ruling. The ruling was requested on various small wood products to be exported from Costa Rica. Photographs were submitted. The products to be exported to the United States are: a large platter, a large bowl, a medium size bowl, salt and pepper shakers, toothpick holders, a salad bowl set consisting of one large salad bowl, one serving spoon, one serving fork and six small matching bowls, a flower vase and reversible candlestick holders. All products are made entirely of hardwood. The applicable subheading for the platter, bowls, salt and pepper shakers, toothpick holders and salad bowl set will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of wood. The duty rate will be 5.1 percent ad valorem. The applicable subheading for the wooden flower vase will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valorem. The applicable subheading for candlestick holders will be 9405.50.4000, HTS, which provides for non-electrical lamps and lighting fittings, other. The duty rate will be 7.6 percent ad valorem. Articles classifiable under subheadings 4419.00.8000, 4420.90.8000, and 9405.50.4000, HTS, which are products of Costa Rica are entitled to duty free treatment under the Generalized System of Preferences (GSP) and under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. In response to your request for information on trademarks, tradenames and copyrights, we are enclosing a copy of Part 133 of the Customs Regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport