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NY L87463




September 26, 2005

CLA-2-44:RR:NC:SP:230 L87463

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 wooden drawer organizer from Honduras.

Dear Ms. Davidson:

In your undated letter received here on September 1, 2005, you requested a tariff classification ruling.

A sample identified as a mahogany “Expand-a-Drawer Organizer” (SKU #30050) was submitted for our examination. It is an open, shallow wooden box designed to be placed in a drawer to act as a holder for flatware and related items. It features dividers that form several compartments that allow the user to separate and organize cutlery, small gadgets and accessories. The organizer is constructed in a way that allows its side panels to be pulled apart so as to adjust to the width of virtually any drawer. It is approximately 2½” high by 18” long, and its width can be adjusted from about 12½” to 23”.

The applicable subheading for the #30050 “Expand-a-Drawer Organizer” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2%.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Honduras, may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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