The tariff classification of organizing trays from China

N034827 August 28, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of organizing trays from China Dear Ms. Castellanos: In your letter dated July 21, 2008 you requested a tariff classification ruling. The ruling was requested on three bamboo organizing storage trays, SKU # 10048433, # 10048434 and # 10048435. All three trays have the same construction and purpose. A sample of SKU # 10048433, a shallow 12 section tray, was submitted. The sample is made entirely of laminated bamboo, a form of bamboo not suitable for plaiting. It is a rectangular container with an open top, measuring 11 ½” long x 6-7/8” wide x 1 ½” high. The interior is divided into twelve compartments of three different capacities. SKU # 10048434 is described as a shallow bamboo 24 section tray, measuring 8 ¾” x 3 ½” x 2”. SKU # 10048435 is described as an organizer tray, measuring 8 ¾” x 3 ½” x 3-5/8”. The applicable subheading for the organizing trays, SKU # 10048433, # 10048434 and # 10048435, 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/. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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