The tariff classification of a household container made of wood and bamboo, from China.

NY G88197 March 20, 2001 CLA-2-44:RR:NC:SP:230 G88197 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Ted Conlon Four Star International 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a household container made of wood and bamboo, from China. Dear Mr. Conlon: In your letter dated March 6, 2001, you requested a tariff classification ruling. A sample identified as a “classical chipwood basket #23250350H” was submitted for our review. It is a small trunk-type container, approximately 6½” x 9½” x 7½”(H), featuring a hinged, domed lid with a metal latch closure. The bottom, sides and lid are made of continuous wood panels. The exterior surfaces of the sides and lid have been decoratively embossed, and are also ornamented with plant-leaf appliques. All interior surfaces, however, are in a rough, coarse, undecorated state. Each rim is of wood, covered on the exterior by a strip of bamboo. A photo accompanying your inquiry shows that the article is also offered in a larger version having the same type of construction and appearance. This product is composed almost entirely of wood, which provides its structural integrity and its ability to function as a container. Therefore, the wood imparts the essential character, and the item will accordingly be classified as a wood product in chapter 44 of the tariff schedule. The applicable subheading for item #23250350H will be 4420.90.8000, Harmonized Tariff Schedule of the United States (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 connection with the ruling request and incorporated therein, 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 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 Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division