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NY H81267

August 31, 2001

CLA-2-44:RR:NC:SP:230 H81267


TARIFF NO.: 4419.00.8000; 7013.39.1000

Mr. Jeffrey E. Berman
Chesta Co., Inc.
11216 Pickerington Road N.W.
Pickerington, OH 43147

RE: The tariff classification of a wooden tray with a glass place mat, from China.

Dear Mr. Berman:

In your letter dated May 3, 2001, you requested a tariff classification ruling on four products. This ruling concerns item #1, a wooden tray with a printed, specially tempered glass place mat, imported and sold together in a sealed retail box. Item #2, a plain wooden tray, was addressed in New York Ruling H80871, dated May 25, 2001. Item #3, a printed, specially tempered glass place mat, and item #4, an unprinted specially tempered glass place mat, were addressed in New York Ruling H80673, dated August 10, 2001.

The tray consists of a continuous wooden panel, approximately 13¼” x 16¼”, with straight, 1”-high wooden rims along the sides and arching, 2¼”-high (maximum) wooden rims along the ends. The center of each end rim has an opening designed to serve as a handgrip. All surfaces of the article exhibit a reddish color and are said to have a lacquered finish.

The glass place mat is smooth on one side and textured on the other and measures approximately 15 inches in length by 12 inches in width. It has rounded edges and corners, and it features a color print design of a plum and strawberry. An analysis of the mat by the New York Customs Laboratory indicates that the article is pressed and toughened (specially tempered).

Although the mat fits within the bed of the tray, it is removable and can be used independently. For tariff purposes, the wooden tray and the glass place mat will be classified separately.

The applicable subheading for the wooden tray will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood, other than forks and spoons. The rate of duty will be 3.2%. The applicable subheading for the printed, specially tempered glass place mat will be 7013.39.1000, HTS, which provides for glassware of a kind used for table or kitchen purposesother: pressed and toughened (specially tempered). The rate of duty will be 12.5%.

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 connection with the ruling request and incorporated therein, 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 (wood products) at 212-637-7009 or National Import Specialist Jacob Bunin (glass products) at 212-637-7074.


Robert B. Swierupski

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