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NY 860656

March 6, 1991

CLA-2-44:S:N:N1:230 860656


TARIFF NO.: 4419.00.8000

Ms. Elaine G. Greenberg
Homemaker Industries, Inc.
295 Fifth Avenue
New York, NY 10016

RE: The tariff classification of wood napkin rings from India

Dear Ms. Greenberg:

In your letter dated February 19, 1991, you requested a tariff classification ruling.

Samples of three napkin rings were submitted. All are made of solid wood and all are 1-1/2 inch in diameter. Sample A priced at 27 cents each is 1-1/4 inch high and is handpainted. Sample B priced at 35 cents each is 1-1/2 inch high and is covered with a pleated printed textile cloth. Sample C priced at 33 cents each is 1-1/2 inch high and is covered with yarn or thread. White strands of thread and gold braids are wound at intervals around the circumference of the ring. The painting, cloth and yarn serve to decorate the wood napkin rings. The essential character of the napkin rings is imparted by the wood.

The applicable subheading for the napkin rings will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of wood. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4419.00.8000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Articles classifiable under the above subheading are not subject to visa requirements.

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.


Jean F. Maguire
Area Director

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