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NY N021131




January 18, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

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

RE: The tariff classification of wood fiberboard coasters from China

Dear Ms. Ramsey:

In your letter dated December 13, 2007 you requested a tariff classification ruling.

The ruling was requested on a set of four “Kitty Cat Coasters,” SKU # 64260. A sample of the product and descriptive literature were submitted. The sample consists of four 4” x 4” coasters packed in a plain cardboard box. Each coaster is composed of a 1/8” thick wood fiberboard with rounded corners. The top surface is covered with a decorative paper printed with a picture of a white kitten and flowers. The bottom surface is laminated with a thin sheet of cork.

The applicable subheading for the “Kitty Cat Coasters,” SKU # 64260, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware and kitchenware of wood. The 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/.

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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