CLA-2-44:OT:RR:NC:2:230

Mr. Christopher Rini
Laufer Group Int’l
20 Vesey St., Suite 601
New York, NY 10007

RE: The tariff classification of a bamboo paper towel holder and a foldable bamboo banana hanger from China

Dear Mr. Rini:

In your letter dated February 25, 2011, you requested a tariff classification ruling on behalf of your client, Tru Bamboo. The ruling was requested on two items – a paper towel holder and a foldable banana hanger, both constructed of laminated bamboo. A sample of each item was submitted for our review and will be returned to you, as requested. The paper towel holder is 14 inches tall and consists of a dowel rod with a spherical finial mounted in the center of a round base. An additional shorter dowel rod is mounted near the edge of the base. You state that Tru Bamboo believes this item should be classifiable as an item of kitchenware of wood in heading 4419. While a paper towel holder is an item frequently utilized in the kitchen, its use is not limited to the kitchen, as demonstrated by rulings NY R03624 and NY 813309.

The applicable subheading for the bamboo paper towel holder 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.

The foldable banana hanger measures approximately 11½ inches tall when actively positioned. The base is 5/8 inch thick and generally rectangular in shape. A curved, 11½-inch strip of laminated bamboo, with a steel hook near one end, rotates on a hinge from its folded position against the underside of the base to its active, vertical position, generally perpendicular to the upper side of the base. You state that Tru Bamboo also argues that the banana hanger is an item of kitchenware of wood, classifiable in heading 4419. Rulings NY E80677 and NY B87628 set forth that banana hangers are regarded as articles of kitchenware.

The applicable subheading for the bamboo foldable banana hanger will be 4419.00.8000, 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 Laurel Duvall at (646) 733-3035.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division