The tariff classification of a letter rack made of laminated bamboo from China

N031680 July 17, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a letter rack made of laminated bamboo from China Dear Ms. Elvi: In your letter dated June 19, 2008 you requested a tariff classification ruling. The ruling was requested on the “XWH Bamboo Letter Rack”, item # 9100126. A sample of the product was submitted, which will be returned to you as you requested. The sample is a letter rack, measuring 6 ½” wide x 2 ¾” deep x 15 ½” high, designed to be mounted on a wall. It is divided into three vertical slots for sorting and holding mail. It is constructed entirely of laminated bamboo, a form of bamboo not suitable for plaiting. In addition, three small metal hooks, for holding keys and the like, are attached at the bottom of the rack. The applicable subheading for the “XWH Bamboo Letter Rack”, item # 9100126, 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