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NY I89797

January 31, 2003

CLA-2-44:RR:NC:2:230 I89797


TARIFF NO.: 4420.90.8000

Ms. Irene Kwok
Concept 3 Limited
C/O Mr. Zakir Ally
330 Madison Ave., 12/F, suite 1278
New York, NY 10017

RE: The tariff classification of a wooden tray from China

Dear Ms. Kwok:

In your letter dated January 2, 2003 you requested a tariff classification ruling.

The ruling was requested on a wooden tray (c3-75944). A sample of the tray was submitted. The sample is a square tray measuring approximately 9-1/4” by 9-1/4” by 2-3/8” high . It is made of medium density wood fiberboard, and it is painted black and lacquer coated. The tray has two openings on two opposite sides for use as handles. The tray is suitable for holding and carrying a variety of articles.

The applicable subheading for the wooden tray will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

We note that the sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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 646-733-3035.


Robert B. Swierupski

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