N033980 N0 Ruling Active

The tariff classification of media storage containers made of laminated bamboo from China

Issued August 21, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

The Bamboo Stacker is an oblong rectangular container with an open top and a large opening on one long side. The Bamboo Bin is a rectangular container with an open top. Both products have cutouts on the ends for use as handles. Dimensions of the products were not given; however, the photographs show the products placed on top of a desktop and they appear to be shorter than a three-tier letter tray. The products are made of laminated bamboo, a processed form of bamboo not suitable for plaiting.

CBP rationale

The applicable subheading for the Bamboo Stacker, SKU # 10047628, and the Bamboo Bin, SKU # 10047630, 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

N033980 August 21, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of media storage containers made of laminated bamboo from China Dear Ms. Davidson: In your letter, received in our office on July 23, 2008, you requested a tariff classification ruling. The ruling was requested on two media storage products, identified as the CD or DVD Bamboo Stacker, SKU # 10047628, and the CD or DVD Bamboo Bin, SKU # 10047630. Photographs of the products were submitted. The Bamboo Stacker is an oblong rectangular container with an open top and a large opening on one long side. The Bamboo Bin is a rectangular container with an open top. Both products have cutouts on the ends for use as handles. Dimensions of the products were not given; however, the photographs show the products placed on top of a desktop and they appear to be shorter than a three-tier letter tray. The products are made of laminated bamboo, a processed form of bamboo not suitable for plaiting. The applicable subheading for the Bamboo Stacker, SKU # 10047628, and the Bamboo Bin, SKU # 10047630, 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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