The tariff classification of bamboo turntables and flatware organizers from China

N029431 June 26, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of bamboo turntables and flatware organizers from China Dear Mr. Hollis: In your letter dated May 27, 2008 you requested a tariff classification ruling. The ruling was requested on four organizers made of laminated bamboo. Photographs of the products were submitted. SKU# 10046921 is a 10” diameter rotating turntable with a raised edge along the circumference. It is used for organizing spices, condiments and the like and can be used in a cupboard or on a table or countertop. SKU# 10046920 is a two-tier turntable unit. It consists of two 10” diameter turntables with raised edges. The second turntable is assembled above the first turntable with three bamboo pegs. The two-tier turntable is used in the same manner as the single turntable. SKU# 10046922 is a deep flatware organizer. It is a rectangular container with six divided compartments for storing flatware. It measures 11.75” wide x 17.5” long x 2.5” high. It can be used in a drawer or on a table or countertop. SKU# 10046923 is an expandable flatware and utensil organizer. It is a rectangular container with seven divided compartments. The two compartments on the sides of the unit can slide in and out, allowing the unit to expand from 13” to 23” wide. It is 18” long and 2.5” high. The expandable flatware organizer may used in a drawer or on a table or countertop. The applicable subheading for the four bamboo 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