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NY J80035




January 23, 2003

CLA-2-44:RR:NC:SP:230 J80035

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000; 6302.52.1020

Mr. Alvin Chow
US JHI Corporation
2224 Evergreen Rd., Suite #2
Middleton, WI 53563

RE: The tariff classification of a wooden napkin ring and a linen napkin from China.

Dear Mr. Chow:

In your letter dated January 8, 2003, you requested a classification ruling.

Your request concerns the following items, to be imported either singly or together as a set: a wooden napkin ring, a linen napkin, and a silver-plated fork & spoon. You submitted a sample of the napkin ring and the napkin, but not of the fork or spoon. The samples are being returned to you as requested.

The napkin ring consists of a small, partially rounded block of wood (about 1½” x 1½” x 2”) having a 1”-diameter hole drilled through it. It is decorated (with paint and attached wooden appendages) to make it look like a frog. (You state that it will also be offered in pig, duck, chicken and bear styles.) The item is thus a functional napkin holder having a whimsical appearance.

The applicable subheading for the wooden napkin ring 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 duty rate will be 3.2%.

The napkin (identified as a “dotted napkin”) measures 12 inches square and is made from 100 percent linen woven fabric. All four edges are hemmed, and there are numerous decorative embroidered “dots” of various colors throughout the surface. The thread used for the hems and embroidery is said to be 100% cotton.

The applicable subheading for the “dotted napkin” will be 6302.52.1020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: tablecloths and napkinsother. The duty rate will be 5.6%. (This product is not currently subject to quota or the requirement of a visa.)

2

Your inquiry does not contain enough information for us to rule on the fork & spoon, or on all of the items when imported together as a set. If you wish to pursue a ruling for those products, please provide the following:

Information as to the complete composition of the fork & spoon, i.e., the specific identity of the material underneath the silver plating. The value, as imported, of each individual item (fork, spoon, napkin ring, napkin). A sample (or picture), including product packaging, of the complete set in the same condition in which it will be imported. Also, state whether any additional packaging, repackaging, etc. will be necessary prior to retail sale.

If you decide to resubmit your request, please return the above information together with a copy of this letter.

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.

Sincerely,

Robert B. Swierupski
Director,

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