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NY L80084

October 25, 2004

CLA-2-44:RR:NC:SP:230 L80084


TARIFF NO.: 4421.90.4000

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of bamboo curtains from China.

Dear Ms. Marcoux:

In your letter dated September 14, 2004, together with an addendum received here on October 5, 2004, you requested a tariff classification ruling.

The item in question is identified as a “bamboo curtain,” a small portion of which was submitted as a sample for our review. It consists of numerous vertical wires, each fully strung with short pieces of painted bamboo cane, dangling from a strip of wood. The pieces of cane are all rigid bamboo tubes measuring approximately 2¼” in length, but they range from about 1/8” to 1/4 “ in thickness (diameter).

Overall, the curtain will measure 35” wide by 77½” high, and will have two hooks attached for easy hanging. Literature accompanying your inquiry suggests that the curtain may be hung “in a doorway, a window or against a wall for privacy or fun.” It will be supplied under three style numbers, which differ only in terms of the design painted on them: #26000 (“Sun, Moon and Stars”), #26002 (“Sunflowers”) and #26004 (“Poppies”).

The applicable subheading for all of the above-described bamboo curtains will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: other wood blinds, shutters, screens and shades, all the foregoing with or without their hardware. The rate of duty will be 5.1%.

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 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 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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