The tariff classification of carved wood napkin holders from Samoa

N036521 September 24, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Judith L. Webb South Pacific Imports & Designing 2435 Waipuna Road Lihue, HI 96766 RE: The tariff classification of carved wood napkin holders from Samoa Dear Ms. Webb: In your letter dated August 25, 2008 you requested a tariff classification ruling. The ruling was requested on hand carved wood bowls, spice crushers and napkin holders. The products are carved from ifilele (Intsia bijuga) wood, a local hardwood. The applicable subheading for the hand carved wood napkin holders will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Tableware and kitchenware, of wood: Other (than forks and spoons). The duty rate will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 4419.00.8000, HTSUS, which are products of Samoa 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”. Your inquiry does not provide enough information for us to give a classification ruling on the wood bowls or spice crushers. Your request for a classification ruling for these products should include photographs and a description of how these products will be used. Do the spice crushers contain any parts made of other materials than wood? Will the bowls be used as food utensils? When this information is available, you may wish to consider resubmission of your request. 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