The tariff classification of a desktop magazine rack and a desktop file from China

N034945 September 2, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a desktop magazine rack and a desktop file from China Dear Ms. Davidson: In your letter dated August 5, 2008 you requested a tariff classification ruling. The ruling was requested on two products from the Bamboo Desktop Organizers collection. A photograph of the products, a magazine holder and a file container, was submitted. The Bamboo Magazine Rack, SKU # 10047587, is a rectangular holder with an open top and a deep angle cut front opening. It measures 4 ½” wide x 10 ½” long x 12 ½” high. It is made entirely of laminated bamboo, a form of bamboo not suitable for plaiting. The magazine rack vertically holds periodicals in an organized manner. The Bamboo Desktop File, SKU # 10047585, is a rectangular container with an open top and two handle openings on the ends. It measures 5 ½” wide x 14” long x 10 ¾” high. It is made entirely of laminated bamboo. The desktop file is designed to hold letter-sized hanging files. The applicable subheading for the Bamboo Magazine Rack, SKU # 10047587, and the Bamboo Desktop File, SKU # 10047585, 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