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NY R02954




December 27, 2005

CLA-2-44:RR:NC:2:230 R02954

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of bamboo bookends from China

Dear Ms. Davidson:

In your letter dated December 12, 2005 you requested a tariff classification ruling.

The ruling was requested on bamboo bookends, SKU# 10032488. A photograph of the bookends was submitted with your request, and a sample of one bookend was submitted separately subsequent to your request.

The bookends are composite goods composed of two materials. Each bookend consists of a side made of bamboo that is attached to a steel plate bottom. The steel plate bottom extends vertically up the side for 3.5 cm. The side portion of the steel plate is fully covered by laminated bamboo. The bamboo side measures 16.9 cm high x 12.6 cm wide. The bamboo side is composed of sturdy laminated bamboo with bamboo strips in the middle. When the bookends are used, only the bamboo sides are visible.

Component material breakdowns by value and by weight were furnished by you. The value of the bamboo is almost twice the value of the steel. The weight of the steel (0.15 kgs) exceeds the weight of the bamboo (0.105 kgs).

Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. The factor which determines the essential character may vary between different kinds of goods.

After examining the sample and reviewing the information submitted, we believe that the essential character of the subject bookend is imparted by the bamboo. The bamboo plays an important role in the functioning of the bookend and is the most visible and valuable part of the bookend.

The bamboo sides are composed mainly of laminated bamboo that is not in the form of a plaiting material. Articles made of bamboo, not in the form of plaiting material, are classifiable in chapter 44 of the Harmonized Tariff Schedule, in accordance with chapter note 6 of chapter 44.

The applicable subheading for the bamboo bookends, SKU# 10032488, 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.

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/.

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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