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NY 892375

November 22, 1993

CLA-2-44:S:N:N8:230 892375


TARIFF NO.: 4419.00.8000

Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of a wood fiberboard cutting board from Canada

Dear Mr. Johnson:

In your letter dated November 11, 1993, on behalf of your client, Enchanted Woods, of Vancouver, Canada, you requested a tariff classification ruling.

A sample of the product to be classified was submitted. The sample consists of a paddle board shaped cutting board measuring approximately 8 inches wide by 13 inches long. It is made of medium density wood fiberboard with one side covered with a printed paper for decoration and the other side covered with an arborite plastic laminate for cutting.

The applicable subheading for the wood fiberboard cutting board will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, HTSUSA, 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.

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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