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NY J89456





October 24, 2003

CLA-2-44:RR:NC:2:230 J89456

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000; 4420.90.4500; 4420.90.8000

Ms. Alyssa S. Aron
International Diversified Products
4113 Woodman Ave
Sherman Oaks, CA 91423

RE: The tariff classification of hotel room furnishings made of surface covered wood fiberboard from China

Dear Ms. Aron:

In your letter dated September 22, 2003 you requested a tariff classification ruling.

The ruling was requested on five products used by hotels to furnish their guest rooms with various accessories. The products consist of a coffee tray, an amenity basket, a pencil box, a tissue box holder and a waste basket. All of the products are made of wood fiberboard. They are covered on the outer surfaces with a laminated plastic and fabric material and have decorative white stitching along the edges. The underside bottoms of the products are covered with a suede-like material. Samples of the products were submitted, which will be returned to you as you requested.

The coffee tray is a rectangular holder with three raised sides measuring 14-3/4” x 12-1/4” x 3”. Two of the sides have openings for use as handles. The top surface of the bottom of the tray is covered with a material stated to be “baladek (paper with polyurethane coating).” The coffee tray is used to hold coffee cups, a coffee pot and condiments.

The amenity basket is a rectangular open container with slightly flared sides measuring 7” x 6” x 3-1/2”. It is lined on the inside with the same material that covers the outer surface, the laminated plastic and fabric material. The amenity basket is used to hold various hotel brand items.

The pencil box is a rectangular box with a lid measuring 8” x 4” x 1-3/4”. The lid and the box are lined on the inside with a black suede-like material. An examination of the sample in our office reveals that the material consists of flocked plastic not containing textile fabric.

The tissue box holder is a rectangular cover for a box of facial tissues measuring 5” x 5” x 5-3/8”. The box has no bottom and has an oval opening on the top. It is lined on the inside with a suede-like material.

The waste basket is an open rectangular container measuring 10-5/8” x 9-1/2” x 6-3/4”. It is lined on the inside with a suede-like material.

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

The applicable subheading for the pencil box will be 4420.90.4500, HTSUSA, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the amenity basket, the tissue box holder and the waste basket will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. 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 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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