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NY L86293

August 8, 2005

CLA-2-44:RR:NC:SP:230 L86293


TARIFF NO.: 4420.90.8000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, Texas 75019

RE: The tariff classification of a bamboo storage bin from China.

Dear Ms. Davidson:

In your letter dated June 24, 2005, together with a follow-up submission received here on July 12, 2005, you requested a tariff classification ruling.

A sample identified as a “newspaper bin – storage bin” (SKU # 10027648) was submitted for our examination. It is an open container having a 12½” x 16¼” rectangular base and slightly flared, 5¼”-high sides. The base is a continuous panel that appears to consist of edge- and face-glued strips of bamboo. The sides consist of a framework, made of thick, rigid strips of bamboo, which surrounds a series of thinner, vertical strips of bamboo spaced slightly apart from one another.

The bulk of the bamboo material comprising the bin is not in a form suitable for plaiting. Thus, the item is not classifiable in chapter 46 of the Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaiting materials. In accordance with Note 6 of chapter 44, HTS, the bamboo in this instance will be regarded as wood.

The applicable subheading for the bin will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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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