The tariff classification of a bamboo tissue box cover from Vietnam

N029556 June 27, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a bamboo tissue box cover from Vietnam Dear Mr. Crago: In your letter dated May 28, 2008 you requested a tariff classification ruling. The ruling was requested on a bamboo tissue box cover, item # A038UA00220. A photograph of the product and product specifications were submitted. The tissue box cover is a cube shaped cover with an oval opening on top. It measures 5” wide x 5” long x 5.5” high. It is made entirely of laminated bamboo. Laminated bamboo is not a form of bamboo suitable for plaiting. The applicable subheading for the bamboo tissue box cover, item # A038UA00220, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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