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NY H80974

June 5, 2001

CLA-2-44:RR:NC:2:230 H80974


TARIFF NO.: 4419.00.8000

Ms. Astra Galins
Cyrk, Inc.
101 Edgewater Drive
Wakefield, MA 01880-5374

RE: The tariff classification of a chip and dip set consisting of wood containers and metal container inserts from China

Dear Ms. Galins:

In your letter dated May 1, 2001 you requested a tariff classification ruling.

The ruling was requested on a chip and dip set consisting of two round wood containers. One of the containers is fitted with metal container inserts. The wood containers and metal inserts will be imported packaged together and will be sold together as a set at retail. Detailed drawings and specifications of the components of the set were submitted.

The set consists of a large round container with dimensions of 395 mm in diameter and 85 mm in height and a matching smaller container with dimensions of 357 mm in diameter and 68 mm in height. The containers are made of oak with the sides having the appearance of wood staves. A decorative steel band runs around the outside of the containers. Inserted inside the small wood container are four triangular shaped container inserts made of stainless steel. The metal inserts fit exactly inside the wood container and will be used to hold dips. The large wood container will be used to hold chips.

The chip and dip set described above consisting of wood containers and metal container inserts are classifiable as goods put up in sets for retail sale. Goods put in sets for retail sale are classified according to the component which gives them their essential character. The essential character of this set is imparted by the wood containers.

The applicable subheading for the chip and dip set described above will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.


Robert B. Swierupski

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