CLA-2-44:OT:RR:NC:N4:434
Mr. Charles Young
C Enterprises Ltd.
18 Croydon Rd.
Auckland 1024
NEW ZEALAND
RE: The tariff classification of an adjustable bamboo shelving unit from China
Dear Mr. Young:
In your letter, dated February 10, 2020, you requested a tariff classification ruling. Photos and product specifications were provided for our review.
The adjustable shelving unit is constructed of 100% bamboo and measures approximately 14” high by 12” wide by 4.25” deep. Grooves at intervals inside allow the provided panels to slide in vertically and horizontally to segregate the unit into various configurations of cubbyholes, forming a maximum of thirty small compartments. The shelving unit can stand upright on a table or be used lying flat, in a kitchen drawer, for example.
The applicable subheading for the adjustable shelf will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2% 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division