CLA-2-44:OT:RR:NC:2:230
Mr. Andrew C Chisholm
Map Marketing Limited
Unit 4A - Hatherleigh Industrial Estate
Holsworthy Road
Hatherleigh
Devon EX20 3LP
RE: The tariff classification of a wooden coaster set from the United Kingdom
Dear Mr. Chisholm:
In your letter dated March 12, 2013, you requested a tariff classification ruling.
The ruling was requested on a four piece coaster set. One representative sample was submitted for our review.
The coaster set is constructed of 3mm thick medium density fiberboard (MDF). The item is a 4 piece jigsaw puzzle comprised of variously shaped, interlocking pieces that depict a satellite map image. The satellite map image is fixed to the front of the MDF backing using the process of sublimation. You state that when the pieces are separated they can be used as four individual coasters.
The applicable subheading for the wooden coaster set 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/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division