The tariff classification of a "bamboo steamer" from China

N084617 December 16, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Terry Mineo World Kitchen, LLC. 5500 N. Pearl Street Rosemont, IL 60018 RE: The tariff classification of a “bamboo steamer” from China Dear Ms. Mineo: In your letter dated November 17, 2009 you requested a tariff classification ruling. The ruling was requested on item # 1075140 identified as a 10” “bamboo steamer”. A sample of the product was submitted for our examination. The steamer measures 10” in diameter and 6” in height. The steamer consists of two round stackable trays and a lid. Each tray has walls made of wood veneers and a bottom of thick bamboo slats. The domed lid has walls made of wood veneers and a top of woven thin bamboo strips. The lid is placed on top of the stackable trays to trap steam efficiently. The applicable subheading for the bamboo steamer will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood: Other. 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