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NY K81491

December 23, 2003
CLA-2-44:RR:NC:2:230 K81491


TARIFF NO.: 4419.00.8000

Ms. Leslie A. Parmann
Town & Country Living
475 Oberlin Ave., South
Lakewood, NJ 08701

RE: The tariff classification of a laminated wood fiberboard placemat from China

Dear Ms. Parmann:

In your letter dated November 24, 2003 you requested a tariff classification ruling.

The ruling was requested on a placemat identified as SKU 054362CPM. A sample of the item was submitted. The placemat measures approximately 13” wide by 18” long by 1/8” thick. It is composed of wood fiberboard and is laminated on the top surface with a plastic coated printed paper. It is backed with a thin layer of cork. The corners and edges are smooth, rounded and finished with a dark stain.

The applicable subheading for the wood fiberboard placemat, SKU 054362CPM, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tableware and kitchenware of wood. 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 646-733-3035.


Robert B. Swierupski

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