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NY L89264

December 30, 2005

CLA-2-44:RR:NC:2:230 L89264


TARIFF NO.: 4421.90.4000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of bamboo curtains from Vietnam

Dear Ms. Aldinger:

In your letter dated December 5, 2005 you requested a tariff classification ruling.

The ruling was requested on assorted hand painted bamboo curtains. A sample of item # 943317 was submitted, which will be returned to you as you requested. The sample is a curtain made of multiple hanging rows of bamboo cane. The rows are composed of short lengths (approximately 2-1/2” long) of whole bamboo cane strung together with thin wire inserted through their hollow centers. The rows of strung bamboo are attached to a wood rail to form a curtain. The bamboo curtains are hand painted in one of two designs, either of a palm tree or of a parrot.

You state that each curtain is composed of 90 “rods”. However, the bamboo comprising these curtains is neither in the form of wickerwork nor in the form of plaiting material. Articles made of whole bamboo cane are generally classified in chapter 44 of the Harmonized Tariff Schedule.

The applicable subheading for the bamboo curtains as represented by item # 943317 will be 4421.90.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood: other blinds, shutters, screens and shades, all the foregoing with or without their hardware. The rate of duty will be 5.1 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/.

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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