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NY L83685




April 27, 2005

CLA-2-44:RR:NC:2:230 L83685

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4420.90.4500

Mr. William J. Walsh
Walsh C.H.B. Inc. dba/ Walsh International
36 Lincoln Ave., 2nd Floor
Rockville Center, NY 11570

RE: The tariff classification of laminated bamboo trays, boxes, toothbrush holder and waste basket from China

Dear Mr. Walsh:

In your letter dated March 22, 2005, on behalf of the importer, J. P. Products, you requested a tariff classification ruling.

The ruling was requested on an assortment of small furnishings for the bathroom. The products include three trays, two boxes, one toothbrush holder and one waste basket. Samples of the products were submitted. The products are constructed of laminated bamboo and have a similar style described as “lattice.”

The lattice small tray, item #5962, is a rectangular tray measuring 10-1/2” x 5-3/4” x 1”. The lattice medium tray, item #5963, is a rectangular tray measuring 15” x 5-3/4” x 1”. The lattice large tray, item #5938, is a rectangular tray measuring 17” x 7” x 1-1/2”. The sides of the trays are composed of 10 mm thick laminated bamboo. The laminated bamboo material consists of edge-glued and/or face-glued strips of bamboo. The bottoms of the trays are composed of bamboo rods. The rods (which are not hollow) are approximately 5 mm in diameter.

The lattice toothbrush holder, item #5925, is a 4” tall x 3-1/2” square container designed for holding toothbrushes. The sides of the container have a laminated bamboo frame along the four edges and bamboo rods in the center. The bottom of the container (which slides out) is composed of laminated bamboo and has small drainage holes. The top of the container is composed of laminated bamboo that is embossed on the outer surface to simulate rods and has four large holes for holding toothbrushes.

The lattice waste paper basket, item #5999, is a rectangular open container approximately 12-1/2” tall, 8” x 8” square on the bottom and widens out to an opening of 10” x 10” on top. The sides consist of a frame of laminated bamboo and a center of laminated bamboo embossed to simulate rods on both surfaces. The bottom of the container is composed of laminated bamboo.

The lattice cotton ball box, item #5926, is a rectangular box with a removable lid, measuring approximately 4” x 3-5/8” x 3-3/4” high. The sides consist of a frame of laminated bamboo and bamboo rods in the center. The bottom is composed of laminated bamboo. The lid consists of a frame of laminated bamboo and a center of laminated bamboo embossed to simulate rods on the outer surface.

The lattice vanity box, item #5907, is a rectangular box with a removable lid, measuring approximately 9-1/2” x 5-1/2” x 2-3/4” high. The sides and lid consist of a frame of laminated bamboo and a center of bamboo rods. The bottom is composed of laminated bamboo.

The bamboo material comprising these products is not in a form suitable for plaiting. Thus, the products are not classifiable in chapter 46 of the Harmonized Tariff Schedule, which provides for articles of plaiting materials.

The applicable subheading for the lattice trays, item #5962, #5963, #5938, the toothbrush holder, item #5925, and the waste basket, item #5999, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the cotton ball box, item #5926, and the vanity box, item #5907, will be 4420.90.4500, HTSUSA, 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; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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,

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