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NY 884294

April 22, 1993

CLA-2-44:S:N:N8:230 884294


TARIFF NO.: 4419.00.8000

Mr. Glen Marsh
Col-Mar Crafts
59 Glovers Shore
Summerside, Prince Edward Island
Canada C1N 4G3

RE: The tariff classification of coasters, placemats and trivets from Canada

Dear Mr. Marsh:

In your letter which was received on March 26, 1993 you requested a tariff classification ruling.

Samples of the products to be classified were submitted. The products are coasters, placemats and trivets manufactured by you. All of the products are made of 1/8 inch thick hardboard backed by a layer of 1/32 inch agglomerated cork and covered by a coated printed paper. The coasters, placemats and trivets are sold individually or four to a box or as an assorted set.

The applicable subheading for the coasters, placemats and trivets sold individually or as sets will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of wood. The rate of duty will be 5.1 percent ad valorem.

Goods classifiable under subheading 4419.00.8000, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the refrigerator magnets. Your request for a classification ruling should include a sample of the magnet and information as to what the magnet itself is made of, for example - ferrite, ceramic or other material.

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

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