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NY B87814

August 4, 1997

CLA-2-44:RR:NC:SP:230 B87814


TARIFF NO.: 4420.90.8000

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: The tariff classification of a wooden bowl with decorative holder, from the Philippines.

Dear Mr. Thayer:

In your letter dated July 22, 1997, you requested a tariff classification ruling.

A two-piece sample identified as a "Santa Face Wooden Bowl" (# 1495XBH4372) was submitted and is being returned to you as requested. The first piece is a round wooden bowl that is about 2 1/2 inches deep and 4 inches in diameter. Its exterior is painted but its interior surface is bare wood. The second piece is a decorative wooden holder in which the bowl rests. It consists of a flat base incorporating a circular recess which accommodates the bowl, plus, at the rear, an irregularly shaped, 7 1/2 inch high upright board painted to depict the face of Santa Claus. Additionally, the front of the base features a lip that is shaped and painted to resemble Santa's mitten-clad hands.

Your letter indicates that the bowl and its holder will be imported in a manner suitable for sale directly to the consumer without repacking. The product's application is said to be as a "functional bowl intended for food use." In a telephone interview, you elaborated on this by saying that the article might, for example, be placed on an end table in the living room of a home for the purpose of displaying/offering candies or pretzels.

You raised the possibility that this merchandise might be classifiable as "tableware and kitchenware of wood," provided for in heading 4419 of the Harmonized Tariff Schedule of the United States (HTS). However, we find that since the product would generally not be used in the kitchen or in setting a table for a meal, it is not within the purview of that heading. In our view, it is a decorative/functional article suitable for holding small items of any kind, and might typically be found (in addition to your end-table example) on a shelf, mantle, coffee table, etc.

The applicable subheading for the "Santa Face Wooden Bowl," including its holder, will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4%.

The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 4420.90.8000, HTS, which are products of the Philippines will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations.

We note that the sample is not marked with its country of origin. When imported into the United States, the product will be required to be so marked (e.g., "Made in the Philippines"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

The importation of this merchandise may be subject to regulations administered by the U.S. Food and Drug Administration (F.D.A.). Inquiries may be directed to:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, SW
Washington, D.C. 20204

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 212-466-5779.


Gwenn Klein Kirschner

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