CLA-2-44:OT:RR:NC:N4:434
Jennifer Charney
Princess House
20 Cabot Blvd. Ste. 105
Mansfield, MA 02048
RE: The tariff classification of a kitchen utensil holder from China
Dear Ms. Charney:
In your letter, dated June 12, 2023, you requested a tariff classification ruling. Product information and photos were submitted for our review.
Item number NPP 10106 is a kitchen utensil holder made of Acacia wood. The holder is cylindrical with an open top and measures approximately 7 inches tall and 5 inches wide. It is intended to rest on a kitchen counter holding cooking tools and utensils.
The applicable subheading for the Acacia wood utensil holder will be 4419.90.9100, HTSUS, which provides for Tableware and kitchenware, of wood: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4419.90.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4419.90.9100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division