The tariff classification of a bamboo wine rack from China

N029199 June 20, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a bamboo wine rack from China Dear Mr. Crago: In your letter dated May 23, 2008 you requested a tariff classification ruling. The ruling was requested on a bamboo wine rack, item number A035FA00139. A product specification sheet with a photograph was submitted. The wine rack is a three tier holder designed to hold six to eight bottles of wine. It measures 15-1/4” wide x 4-5/8” deep x 16-5/8” high. It is composed of eight pieces of laminated bamboo. The two upright pieces are at an angle and meet together at the top tier. The top tier only holds two bottles; the other tiers hold three bottles. The subject wine rack is not designed to stand on the floor. The applicable subheading for the bamboo wine rack, item number A035FA00139, 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