The tariff classification of a wooden cheese board with ceramic dip bowls from Thailand or Hong Kong

NY 880754 December 17, 1992 CLA-2-44:S:N:N8:230 880754 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Jerome Berger Harper Robinson & Co. 1 World Trade Center, Suite 3973 New York, NY 10048 RE: The tariff classification of a wooden cheese board with ceramic dip bowls from Thailand or Hong Kong Dear Mr. Berger: In your letter dated November 25, 1992, on behalf of your client, Julie Pomerantz Inc., you requested a tariff classification ruling. The ruling was requested on item 691, a cheese board with chip/dip bowls. A sample of the product was submitted. Packed together in a retail box are a large oval wooden serving board and two small ceramic bowls. The board is fitted or shaped with circular indentations for holding the bowls. The board and bowls form a composite good, the essential character of which is imparted by the wooden board. The applicable subheading for the cheese board with the dip bowls will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood; other (than forks and spoons). The duty rate will be 5.1 percent ad valorem. If shipped directly from Thailand, articles classifiable under subheading 4419.00.8000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable 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