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N024159 N0 Ruling Active

The tariff classification of bamboo drawer organizers from China

Issued March 25, 2008 by U.S. Customs and Border Protection.

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N0 N024159 (March 25, 2008)

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

The ruling was requested on modular bamboo drawer organizers in seven sizes (SKU # 10046924, 10046925, 10046926, 10046927, 10046928, 10046929 and 10046930). A photograph of two of the organizers was submitted. The organizers consist of open boxlike rectangular containers with decoratively curved front end panels. They are constructed of thick laminated bamboo. The sizes of the containers are 3” x 6” x 2”, 3” x 9” x 2”, 3” x 12” x 2”, 6” x 6” x 2”, 6” x 9” x 2”, 6” x 12” x 2” and 6” x 15” x 2”. The containers may be used inside a drawer or on top of a dresser or table to hold and organize various articles.

CBP rationale

The applicable subheading for the bamboo drawer organizers described above will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94.

Full text

N024159 March 25, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jamie Castellanos The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of bamboo drawer organizers from China Dear Ms. Castellanos: In your letter dated February 29, 2008 you requested a tariff classification ruling. The ruling was requested on modular bamboo drawer organizers in seven sizes (SKU # 10046924, 10046925, 10046926, 10046927, 10046928, 10046929 and 10046930). A photograph of two of the organizers was submitted. The organizers consist of open boxlike rectangular containers with decoratively curved front end panels. They are constructed of thick laminated bamboo. The sizes of the containers are 3” x 6” x 2”, 3” x 9” x 2”, 3” x 12” x 2”, 6” x 6” x 2”, 6” x 9” x 2”, 6” x 12” x 2” and 6” x 15” x 2”. The containers may be used inside a drawer or on top of a dresser or table to hold and organize various articles. The applicable subheading for the bamboo drawer organizers described above will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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/. 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

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