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NY L80658




November 29, 2004

CLA-2-39:RR:NC:SP:221 L80658

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.3000; 3924.10.4000

Mr. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a serving tray and cutting board from China.

Dear Ms. Marcoux:

In your letter dated October 26, 2004, you requested a tariff classification ruling.

Descriptive literature was enclosed with your letter. Item 26232 is described as a “flowers and felines serving tray.” The product is a tray made of dishwasher safe melamine decorated with pictures of flowers and kittens. The tray measures approximately 10 ¼ inches by 15 ¾ inches and has two handles.

Item 26230 is described as a “flowers and felines cutting board.” The product is a cutting board made of dishwasher safe melamine decorated with pictures of flowers and kittens. It may be used for chopping vegetables or for serving cheese and crackers. There is a small hole in the top so that it may be hung when not in use. The board measures approximately 9 ¾ inches by 5 ¾ inches.

The applicable subheading for the serving tray will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the cutting board will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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