The tariff classification of a napkin holder of laminated bamboo from China

N047056 December 30, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a napkin holder of laminated bamboo from China Dear Mr. Hollis: In your letter dated December 8, 2008 you requested a tariff classification ruling. The ruling was requested on the “Bamboo Adjustable Napkin Holder,” SKU # 10029147. A sample of the product was submitted, which will be returned to you as you requested. The product is a napkin holder measuring overall 6-3/8” long x 3-1/4” wide x 5-7/8” high. It is composed of three 15 mm thick pieces of laminated bamboo, not suitable for plaiting. One vertical side of the napkin holder is glued at a right angle to the bottom piece. The other, slightly shorter, side of the napkin holder is dovetailed and hinged to the bottom piece, enabling this side to bend in. This feature allows the napkin holder to adjust to the varying bulk of the napkins. The applicable subheading for the adjustable napkin holder, SKU # 10029147, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Tableware and kitchenware, of wood: Other (than forks and spoons). 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