The tariff classification of bamboo organizer boxes from China

N208015 March 22, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Peter K. Schlesinger Atlantic Customs Brokers, Inc. 154 State Street North Haven, CT 06473 RE: The tariff classification of bamboo organizer boxes from China Dear Mr. Schlesinger: In your letter dated February 8, 2012, you requested a tariff classification ruling on behalf of your client, Lipper International, Inc. The ruling was returned to you for additional information, which was resubmitted to this office on March 7, 2012. The ruling was requested on bamboo organizer boxes of varying widths, lengths and heights. One representative sample was submitted for our review and will be retained by this office for reference. The submitted sample is a rectangular box that measures approximately 6” (l) x 3” (w) x 2” (h). The box is constructed of laminated bamboo, and is topped with a 3mm-thick, removable, rectangular melamine cover that is specifically fitted to the box. A raised rectangular rim on the underside of the box allows the boxes to be stacked on top of one another. You state that the boxes can be used with or without the cover. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The bamboo organizer box is a composite good made up of multiple materials classifiable in different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character is imparted by the laminated bamboo because it provides the structure, the greatest area, and the visual impact to the subject organizer box. The applicable subheading for the bamboo organizer boxes will be 4420.90.4500, HTSUS, which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: Other: 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: Other (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division