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NY N004537




January 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of handmade wooden bowls from Canada

Dear Mr. Kavanaugh:

In your letter dated December 12, 2006, on behalf of Don Stinson, you requested a tariff classification ruling.

The ruling was requested on four decorative wood bowls, handmade by Don Stinson. Photographs from the website (www.donstinson.ca) were submitted. The bowls are original pieces, individually turned or carved, and may vary in size, shape and color. The four bowls are described as (1) a Bark Edged Maple Bowl (14” L x 10” W x 4” Deep), (2) a Square Edged Maple Bowl (15” W x 20” L x 5” Deep), (3) a Birch Burl Bowl (16” Diameter x 8” Deep) and (4) a Traditional Round Maple Bowl (18” – 20” Diameter x 7” – 8” Deep).

The bowls are decorative and functional. Don Stinson states on his website, “My bowls are meant to be used during meals for salads, hot pasta, bread, fruit or rice, as well as a decorative piece on a table, shelf or wall.” For classification purposes, the functional aspect is more specific.

The applicable subheading for the handmade wooden bowls described above will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood. The general rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The wooden bowls may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone (301) 443-6553.

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.

Sincerely,

Robert B. Swierupski
Director,

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