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NY L85169

June 20, 2005

CLA-2-44:RR:NC:SP:230 L85169


TARIFF NO.: 4419.00.8000

Miss Emma Hipwell
O’Carroll’s Irish Epicurean Trading LTD Blainroe Upper
Co. Wicklow

RE: The tariff classification of coasters and place mats, of wood fiberboard, cork and paper, from Ireland.

Dear Miss Hipwell:

In your letters dated April 28 and May 13, 2005, you requested a tariff classification ruling on behalf of Real Ireland.

The goods in question are coasters and place mats of a kind used under drinking glasses, dinner plates, etc. to protect the surface of a table, bar or the like. A representative sample of a coaster was submitted for our examination. Although the coasters and place mats will be supplied in various sizes and shapes, you state that they will all be the same as the submitted sample in terms of constituent materials, construction and thickness.

The sample coaster consists of a fiberboard sheet (approximately 2½ mm thick) backed by a layer of agglomerated cork (approximately ¾ mm thick) and covered by coated paper (approximately ¼ mm thick) printed with a picture. For tariff classification purposes, the item is considered a composite good whose essential character is imparted by the wood fiberboard, which provides most of the product’s bulk.

Accordingly, the applicable subheading for the above-described coasters and place mats 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 rate of duty will be 3.2%.

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 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 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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