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NY 885257

May 20, 1993

CLA-2-44:S:N:N8:230 885257


TARIFF NO.: 4419.00.8000; 4420.90.2000; 4420.90.4500; 4602.10.1100

Mr. Richard S. Offin
20 E. 9th St., Apt. 11V
New York, NY 10003

RE: The tariff classification of lacquered bamboo bowls, vases, cups and lacquered wooden trays, boxes, dinnerware from Myanmar (Burma) and Thailand

Dear Mr. Offin:

In your letter dated April 21, 1993 you requested a tariff classification ruling.

The ruling was requested on various lacquered products. Samples of a tray, a round box and a container shaped like an owl were submitted. They will be returned to you as you requested. The bowls, vases and drinking cups are made from interwoven bamboo strips. These products are coated with one or more layers of lacquer and clay and sealed with layers of lacquer and ash. They are then polished and painted. The trays, cigarette boxes, jewelry boxes and dinnerware are made of wood and then finished with lacquer in the same manner as the bamboo bowls.

The applicable subheading for the lacquered bamboo bowls, vases and drinking cups will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of bamboo. The duty rate will be 10 percent ad valorem.

The applicable subheading for the lacquered wooden trays and dinnerware will be 4419.00.8000, HTS, which provides for other tableware and kitchenware, of wood. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for the lacquered wooden cigarette boxes will be 4420.90.2000, HTS, which provides for cigar and cigarette boxes, of wood. The duty rate will be 3 percent ad valorem.

The applicable subheading for the lacquered wooden jewelry boxes will be 4420.90.4500, HTS, which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood. The duty rate will be 6.7 percent ad valorem.

Articles classifiable under subheadings 4602.10.1100, 4419.00.8000, 4420.90.2000, and 4420.90.4500, HTS, which are products of Thailand and shipped directly from Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin be legibly, permanently and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States.

Importations of these products may be subject to import regulations administered by the U.S. Food and Drug Administration (F.D.A.) Information regarding applicable regulations administered by the F.D.A. may be addressed to that agency at the following location:

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 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.


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