The tariff classification of a small wooden folding tray from China

N335249 September 15, 2023 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 9903.88.03 Tony Liu Shandong Excel Light Industrial Products Co. Ltd. 168 minxiang road, zibo high-tech industrial park Zibo 255088 CHINA RE:      The tariff classification of a small wooden folding tray from China      Dear Mr. Liu: In your letter, dated September 12, 2023, you requested a tariff classification ruling.  Photos and a description of the item were submitted for our review. The item under consideration is a small wooden tray with folding legs.  The wood is rubber wood (Hevea brasilienis).  The tray measures approximately 13.5” long by 6.9” wide by 5.3” high with the legs extended.  The legs fold up underneath when not in use.  The top surface is completely flat with no raised edges or handles. You propose classification in heading 4419, Harmonized Tariff Schedule of the United States (HTSUS), as “Tableware and kitchenware, of wood.”  We disagree.  The tray possesses no characteristics that identify it as specifically for kitchen or table use.  The applicable subheading for the wooden folding tray will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94:  Other:  Other.”  The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.8000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division