The tariff classification of wood serving trays from Thailand

NY I82590 June 14, 2002 CLA-2-44:RR:NC:2:230 I82590 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of wood serving trays from Thailand Dear Ms. Aldinger: In your letter dated May 23, 2002 you requested a tariff classification ruling. The product to be classified is a set of two serving trays, referenced as item # 929589. Samples of the product were submitted. The set consists of two identical nesting trays. The larger tray measures approximately 15-3/4” by 11” and the smaller tray measures approximately 14-3/4” by 9-3/4”. The trays are constructed of plywood on the bottom and solid wood on the sides. The two sides on the ends have openings for use as handles. The bottoms of the trays are covered with plain white paper. The applicable subheading for the wood serving trays will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other (than forks and spoons). The duty rate will be 3.2 percent ad valorem. Articles classifiable under subheading 4419.00.8000, HTSUSA, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP". 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 Customs 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 Customs Service. 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