The tariff classification of bamboo desk accessories from China.

N084980 December 16, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Frank Prackler Harold I. Pepper Co., Inc. 82 Pine Street, Suite 202 Freeport, NY 11520 RE: The tariff classification of bamboo desk accessories from China. Dear Mr. Prackler: In your letter dated November 18, 2009, you requested a tariff classification ruling. The ruling was requested on bamboo desk accessories. You submitted samples of the items for our examination. The items are identified as ART 10001 Bamboo Card Holder, ART 10002 Bamboo Letter Tray, ART 10003 Bamboo Letter Sorter, ART 10004 Bamboo Magazine File, ART 10005 Bamboo Cup Holder and ART 10007 Bamboo Desk Organizer. The desk accessories are treated with a colored, non-toxic stain finish and E0 formaldehyde on the bamboo. The items are designed to hold and organize desk supplies. Item ART 10001 is a card holder that is made of bamboo and measures 3 ¾” (w) x 1 ¾” (d) x 2 ¼” (h). The bamboo business card holder has open sides and a grooved wooden front exterior (1” high) and a grooved back interior (2 ¼” high). It is designed to keep business cards organized and easily accessible. Item ART 10002 is a letter tray made of bamboo and measures 9 ½” (w) x 2 ½” (d) x 13” (l). The bamboo letter tray is designed with an open front and has three grooved wooden side edges. It is designed to hold and keep documents organized. ART 10003 is a letter sorter made of bamboo and measures 7” (w) x 3 ¼” (d) x 5” (h). The letter sorter is designed with three grooved wooden walls that measure 3 ½”, 4 ½” and 5”. It is divided into two compartments and designed to organize and sort letters. Art 10004 is a magazine file made of bamboo and measures 9 ¾” (l) x 3 ¾” (w) x 11 ½” (h). The magazine file has a grooved wooden exterior and is designed to organize magazines and file folders. ART 10005 is a cup holder made of bamboo and measures 2 7/8” (w) x 4 ¼” (h). The square cup holder has a grooved wooden exterior and is designed to hold writing instruments. ART 10007 is a desk organizer made of bamboo and measures 7” (w) x 4 ¾” (d) x 5” (h). The desk organizer has three compartments and a grooved wooden exterior. It is designed to organize desktop supplies such as notepads, writing instruments, paper clips, etc. The applicable subheading for the bamboo desk accessories will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; wooden articles of furniture not falling within chapter 94; other, other. 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