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NY N022331




February 15, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a bamboo sushi set from China

Dear Mr. Crago:

In your letter dated January 23, 2008 you requested a tariff classification ruling.

The ruling was requested on a bamboo sushi set, item # A039NA00088. An illustrated product specification sheet was submitted.

The sushi set consists of a bamboo board, a pair of chopsticks and a ceramic bowl. The components will be packaged together ready for retail sale prior to importation. The sushi board measures 12” long x 5-½” wide x 1-½” high. It is composed of laminated bamboo and is shaped along the ends. The board will be used like a plate to serve and eat sushi on. The chopsticks are 10-¼” long and made of bamboo. The ceramic bowl is 2-7/8” in diameter and will be used to hold sauce for dipping the sushi in.

The components of the sushi set, described above, meet the requirements of a set for classification purposes. They consist of different articles put up together for retail sale, to carry out the specific activity of eating sushi. The components will, therefore, be classified together under the provision for the component that imparts the essential of the set. The essential character is imparted by the bamboo serving board because it exceeds the other components in bulk and value.

The applicable subheading for the bamboo sushi set, item # A039NA00088, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware of wood, other. 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/.

The sushi set 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.

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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