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NY L82053

February 25, 2005

CLA-2-44:RR:NC:2:230 L82053


TARIFF NO.: 4421.90.9740

Mr. Richard Miller
Springs Window Fashions LP
7549 Graber Road
Middleton, WI 53562-1096

RE: The tariff classification of bamboo slats, rails and valances from China

Dear Mr. Miller:

In your letter dated January 25, 2005 you requested a tariff classification ruling.

The ruling was requested on bamboo slats, rails and valances for window blinds. Representative samples of the products were submitted.

The products are made from glued bamboo strips. A description of the manufacturing process was given. Bamboo is cut into strips. The nodes on the strips are removed. The strips are boiled in a diluted hydrogen peroxide solution. They are then dried, polished and bonded together into a rectangular bamboo plate. The bamboo plate is split to a desired thickness and shaped along the edges to form the slats, rails and valances. The products are then polished and coated with a transparent material.

The slats consist of thin flat boards with rounded edges. They measure approximately 2” wide and 2 mm thick. The rails consist of flat boards with rounded and grooved edges. They measure approximately 2” wide and 11 mm thick. The valances consist of boards with beaded surfaces along the edges. They measure approximately 1-3/4” wide, 7mm thick along the beaded edges and 5 mm thick in the middle. The slats, rails and valances will be imported in lengths of 6’ to 8’. They will be used in the manufacturing of window blinds, as the louver slat, bottom rail and top valance components.

The applicable subheading for the slats, rails and valances made of glued bamboo 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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