Tariff classification of wooden napkin holder from Hong Kong and China.

NY 894757 March 9, 1994 CLA-2-44:S:N:N8:230 894757 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Catherine Pritchard Expeditors International of Washington, Inc. P.O. Box 2568 578 Eccles Avenue South San Francisco, CA 94083-2568 RE: Tariff classification of wooden napkin holder from Hong Kong and China. Dear Ms. Pritchard: In your letter dated February 16, 1994, you requested a tariff classification ruling on behalf of Institutional Financing Services Inc. located in Benicia, CA. The product in question consists of a wooden napkin holder shaped and decorated as a cow and barn. The product will be manufactured in Hong Kong and China. A sample of the item was submitted. The applicable subheading for the wooden napkin holder will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tableware and kitchenware of wood. The rate of duty will be 5.1 percent ad valorem. 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