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NY K88400

August 25, 2004
CLA-2-44:RR:NC:2:230 K88400


TARIFF NO.: 4419.00.8000

Ms. Victoria Heisler Nugent
16725 Comus Road
Dickerson, MD 20842

RE: The tariff classification of wood fiberboard placemats and coasters from Haiti

Dear Ms. Nugent:

In your letter dated August 2, 2004 you requested a tariff classification ruling.

The ruling was requested on hand painted “pressboard” placemats and drink coasters. A sample of a coaster and photographs of a coaster and placemat set were submitted. The sample consists of a round mat approximately 4-1/2” in diameter and 1/8” thick. It is made of densely pressed wood fibers and is surface coated with a black plastic material. The face of the coaster is hand painted with a floral design. The photographs show a large round placemat and a smaller round coaster with matching floral designs.

The applicable subheading for the hand painted wood fiberboard placemats and coasters 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.

Articles classifiable under subheading 4419.00.8000, HTSUSA, which are products of Haiti may be entitled to duty free treatment under the Generalized System of Preferences (GSP) and under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

The sample submitted 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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