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NY C89934




August 7, 1998

CLA-2-44:RR:NC:2:230 C89934

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of a wood coaster set from Thailand; Supplement to PC 879454

Dear Ms. Locke:

In your letter dated May 27, 1998 you requested a review of the tariff classification of a product ruled on in Preclass Ruling PC 879454 of November 10, 1992.

The product under consideration is a beechwood coaster set, item number 12TC. The product consists of a beechwood stand and six matching coasters made of beechwood with cork inserts. A new catalog number has been assigned to this product - item number 1401TP.

The wood coaster set was classified in PC 879454 under subheading 4421.90.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. We agree that this subheading is not the most appropriate classification for wood coaster sets.

The applicable subheading for the wood coaster set will be 4419.00.8000, HTSUSA, which provides for other tableware and kitchenware of wood. The duty rate will be 3.6 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4419.00.8000, HTSUSA, which are products of Thailand are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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 212-466-5779.

Sincerely,

Robert B. Swierupski

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