The tariff classification of a wood napkin holder from India

NY K81339 December 16, 2003 CLA-2-44:RR:NC:2:230 K81339 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Fawn P. Scott Park Designs 405 Gateway Drive P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a wood napkin holder from India Dear Ms. Scott: In your letter dated November 17, 2003 you requested a tariff classification ruling. The ruling was requested on a napkin holder. A photograph of the product was submitted. It consists of a holder with two upright sides designed to hold napkins in the middle. The napkin holder measures 5” high by 7-1/2” wide by 4” deep. It is made of wood and has a white finish. The sides are decoratively carved with a floral design. The applicable subheading for the wood napkin holder will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The duty rate will be 3.2 percent ad valorem. Articles classifiable under subheading 4419.00.8000, HTSUSA, which are products of India 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 our Web site at www.cbp.gov and search for the term "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