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NY J88367




October 1, 2003

CLA-2-44:RR:NC:2:230 J88367

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Mr. William A. Robertson
Cypress Furniture Inc.
1151 W. Broadway, 2nd floor
Vancouver, B.C. V6H 1C5
Canada

RE: The tariff classification of a cedar baking and serving platter from Canada

Dear Mr. Robertson:

In your letter received on September 12, 2003 you requested a tariff classification ruling.

The ruling was requested on a cedar baking and serving platter. A sample of the platter was submitted. The sample is a rectangular serving board measuring approximately 16-1/2” long by 10” wide by 1-1/5” thick. The top surface has an oval shaped indentation or shallow well in the center measuring approximately 15” long by 9” wide by ¼” deep. The edges and ends of the board are rounded. Two steel rods with bolts on both ends are inserted in two holes drilled through the width about one inch from either end of the board. The board is made of smoothly finished natural cedar wood and has two decorative fish stamps burned into the surface near two opposite corners.

The platter is designed to be used for roasting fish, poultry and vegetables in an oven. A product information sheet included with the platter markets the benefits of roasting fish and other foods on wood planks. The instructions on the product information sheet state to tighten the bolts before each use, in order to help counter any cracking in the wood when heated. The instructions further state to oil the surface of the platter with cooking oil, to preheat the platter and then to roast the desired food in an oven at temperatures ranging from 350 - 400°. After roasting, the cooked food is served on the same platter at the table.

The product information sheet refers to the platter as a plank and includes the “Chinook Plank” label with a fish design. You have recently received other rulings on planks with the fish design, specifically, HQ 966122 dated March 26, 2003, NY J84179 dated June 30, 2003 and NY J86846 dated August 21, 2003. These rulings concerned cedar grilling planks which consisted of simple rectangular boards with various limited processing. Generally, these planks were 3/8” thick pieces of sawn wood with rough surfaces. They were sold in packages of four and were not designed for any extended reuse after grilling. Although some of these planks were processed beyond the scope of the lumber or sawn wood provision, they were not considered to have the character of tableware or kitchenware of wood.

The subject plank, the cedar baking and serving platter, is distinguishable from the cedar grilling planks noted above. The platter is a substantial 1-1/5” thick rectangular board shaped with a shallow well in the center of the top surface. The platter contains steel rods with bolts which enables it to be reused often for baking. In addition, the platter is also used for serving food and clearly has the appearance of a wood serving board. The subject platter meets the description of tableware and kitchenware of wood.

The applicable subheading for the cedar baking and serving platter will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The general rate of duty will be 3.2 percent ad valorem.

We note that the sample 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 name of the country of origin of the article.

Importation of the baking platter may be subject to import regulations administered by the Food and Drug Administration (FDA). Information regarding applicable regulations administered by the FDA may be addressed to that agency at the following location: 5600 Fishers Lane, Rockville, Maryland 20857.

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 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 Customs Service.

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.

Sincerely,

Robert B. Swierupski
Director,

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