The tariff classification of bamboo bath furnishings from China

N022473 February 26, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500; 4420.90.8000; 8424.89.0000 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of bamboo bath furnishings from China Dear Mr. Hollis: In your letter dated January 22, 2008 you requested a tariff classification ruling. The ruling was requested on various bamboo bath accessories, to be sold separately. The accessories consist of a tray, a toothbrush holder, a large and a small cotton ball holder, a soap dish and a lotion pump bottle. Samples or photographs of the accessories were submitted. The bamboo tray, SKU # 10045143, is an open rectangular holder measuring approximately 8 ½” long x 3 ¼” wide x 1” high. It can be used to hold several bath accessories or other articles. The tray is composed entirely of ¼” thick laminated bamboo, not in a form suitable for plaiting. The toothbrush holder, SKU # 10045145, is a square laminated bamboo container measuring approximately 2 ½” x 2 ½” x 4” high. The top is fitted with a metal plate (stated to be stainless steel) punched with four 18 mm diameter holes for holding toothbrushes. The essential character of the toothbrush holder is imparted by the laminated bamboo which comprises the greater bulk of the article. The small cotton ball holder, SKU # 10045145, is a square laminated bamboo box measuring approximately 2 ½” x 2 ½” x 4” high. It is topped with a removable square metal lid with an attached knob handle. The large cotton ball holder, SKU # 10045147, is identical to the small cotton ball holder, except for its size, which is stated to be 10.1 cm x 10.1 cm x 12 cm high. The cotton ball boxes are essentially composed of laminated bamboo. The soap dish, SKU # 10045149, as shown in a photograph, is a rectangular laminated bamboo holder with a slotted metal strainer top. Its measurements are listed as 12.8 cm x 10.5 cm x 2.8 cm high. The essential character of the soap dish is imparted by the laminated bamboo, which comprises the bulk of the article. The lotion bottle, SKU # 10045148, consists of a plastic bottle fitted with a metal and plastic hand-operated lotion dispensing pump. The bottle is housed in a square bamboo container, measuring approximately 2 ½” x 2 ½” x 4” high. The applicable subheading for the small cotton ball holder/box, SKU # 10045146, and the large cotton ball holder/box, SKU # 10045147, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the bamboo tray, SKU # 10045143, the toothbrush holder, SKU # 10045145, and the soap dish, SKU # 10045149, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the lotion pump bottle, SKU # 10045148, will be 8424.89.0000, HTSUS, which provides for: Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids . . .: Other appliances: Other. The rate of duty will be 1.8 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/. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division