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NY L86778

August 30, 2005

CLA-2-46:RR:NC:2:230 L86778


TARIFF NO.: 4601.20.9000; 9405.50.4000; 3406.00.0000

Mr. Eugene D. Hahn
HB Worldwide LLC
225 Hazel Drive
Bear, DE 19701

RE: The tariff classification of a placemat, coaster, candleholder and candle from Thailand

Dear Mr. Hahn:

In your letter dated July 27, 2005 you requested a tariff classification ruling.

The ruling was requested on several products to be imported by you from Thailand. The products consist of a bamboo placemat, a bamboo coaster, a wood candleholder, a wax candle, a cloth table napkin and a rattan napkin holder. Pictures of the products were submitted.

The bamboo placemat is a rectangular mat for a table setting. It consists solely of strips of bamboo placed side-by-side and bound together with string. The bamboo coaster is a small rectangular mat made of strips of bamboo. It is identical to the placemat except for the smaller size.

The candleholder is a circular stand with an opening at the top designed to hold a candle. The candleholder is made entirely of wood and may be stained and have decorative patterns carved or inlaid on the surface.

The candle is a wax tealight candle, which fits in the candleholder above. The candle will be sold separately at retail.

The “table setting napkin and holder” is stated to be a cloth napkin with a rattan napkin holder. They are listed as one item and shown together in the picture.

The applicable subheading for the bamboo placemat and bamboo coaster described above will be 4601.20.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; mats, matting and screens of vegetable materials, other. The duty rate will be 8 percent ad valorem

The applicable subheading for the candleholder will be 9405.50.4000, HTSUSA, which provides for non-electrical lamps and lighting fittings, other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the candle will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The duty rate will be free.

Articles classifiable under subheadings 4601.20.9000 and 9405.50.4000, HTSUSA, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) 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".

Your inquiry does not provide enough information for us to give a classification ruling on the “table setting napkin and holder”. Your request for a classification for these products should include a sample of each item in the condition it will be imported in. Please clarify if these two items will be packed together for sale at retail. If so, please include a sample of the retail packaging. In addition, please give the fiber content of the napkin, the size of the napkin, the type of weave (i.e., plain, basket, etc.) of the napkin and the construction of the rattan napkin holder (i.e., strips, rods, whole cane, etc. and whether braided, laminated, etc.). If you decide to resubmit your request for a ruling for these items, please include a copy of this letter and any information previously submitted concerning these items.

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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