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NY L83902

May 19, 2005

CLA-2-44:RR:NC:2:230 L83902


TARIFF NO.: 4419.00.8000

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a “Helping Hand” magnet from China

Dear Ms. Marcoux:

In your letter dated April 13, 2005 you requested a tariff classification ruling.

The ruling was requested on a “Helping Hand” Magnet, item #29590. Descriptive literature on the product was submitted. The product is an implement made of pine wood that acts as a “helping hand” to push or pull a hot oven rack. The product is made in the shape of a flat hand with an extended thumb and long fingers, measuring overall 7-1/2” x 4-1/2” x 3/8”. The thumb portion hooks onto an oven rack and the finger portion functions as a handle. The “Helping Hand” has a flexible magnet attached to the back, so that it can adhere to an oven door for quick access.

Although the product has a novelty aspect, it is essentially a useful wood tool used in a kitchen. The magnet on the back is a secondary feature of the product.

The applicable subheading for the “Helping Hand” Magnet, item #29590, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. 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 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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