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NY K88304

August 16, 2004
CLA-2-44:RR:NC:2:230 K88304


TARIFF NO.: 4421.90.9740

Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway - 2nd Floor
New York, NY 10018

RE: The tariff classification of a wood board bath mat from China

Dear Ms. Richardson:

In your letter dated July 27, 2004 you requested a tariff classification ruling for your customer, Bed Bath & Beyond.

The ruling was requested on a product described as a rubber wood Bath Duckboard, style # 140705. A sample of the product was submitted, which will be returned to you as you requested.

The sample is a rigid rectangular wood mat measuring approximately 19” long x 17” wide x 7/8” high. It consists of 2-1/2” wide x 7/16” thick wood boards which are glued onto a wood frame backing. The boards are arranged diagonally with spaces between them. The wood mat will be used for stepping on after coming out of the tub or shower.

The applicable subheading for the wood bath mat, style # 140705, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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.


Robert B. Swierupski

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