CLA-2-44:S:N:N1:230 858001
Mr. Mariano Coto
Export/Ag S.A.
APDO. 7114-1000
San Jose, Costa Rica
RE: The tariff classification of wood utensils from Costa Rica
Dear Mr. Coto:
In your letter dated October 26, 1990, you requested a
tariff classification ruling.
The ruling was requested on various small wood products to
be exported from Costa Rica. Photographs were submitted. The
products to be exported to the United States are: a large
platter, a large bowl, a medium size bowl, salt and pepper
shakers, toothpick holders, a salad bowl set consisting of one
large salad bowl, one serving spoon, one serving fork and six
small matching bowls, a flower vase and reversible candlestick
holders. All products are made entirely of hardwood.
The applicable subheading for the platter, bowls, salt and
pepper shakers, toothpick holders and salad bowl set will be
4419.00.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other tableware and kitchenware, of
wood. The duty rate will be 5.1 percent ad valorem.
The applicable subheading for the wooden flower vase will
be 4420.90.8000, HTS, which provides for wooden articles of
furniture not falling within chapter 94. The duty rate will be
5.1 percent ad valorem.
The applicable subheading for candlestick holders will be
9405.50.4000, HTS, which provides for non-electrical lamps and
lighting fittings, other. The duty rate will be 7.6 percent ad
valorem.
Articles classifiable under subheadings 4419.00.8000,
4420.90.8000, and 9405.50.4000, HTS, which are products of Costa
Rica are entitled to duty free treatment under the Generalized
System of Preferences (GSP) and under the Caribbean Basin
Economic Recovery Act (CBERA) upon compliance with all
applicable regulations.
In response to your request for information on trademarks,
tradenames and copyrights, we are enclosing a copy of Part 133 of
the Customs Regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport