CLA-2 CO:R:C:T 956983 BC
Pat Golembieski
Home Depot U.S.A., Inc.
2727 Paces Ferry Rd., N.W.
Atlanta, GA 30339
RE: Fencing made of bamboo and reeds; not plaiting materials;
Note 1, Chapter 46; Note 6, Chapter 44; materials of a woody
nature; NYRL 800598
Dear Ms. Golembieski:
The Customs Service has had occasion to reexamine the
classification determination made in New York Ruling Letter
(NYRL) 800598, issued to you on August 9, 1994. We herein revoke
that ruling for the reasons explained below. Notice of the
proposed revocation of NYRL 800598 was published December 28,
1994, in the Customs Bulletin, Vol. 28, No. 52, pursuant to
section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by
section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103-
182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625). No
comments were submitted.
FACTS:
The merchandise at issue is fencing made of bamboo and
reeds. The bulk of the fencing consists of whole reeds sewn
together side by side with thread. At each end is a peeled and
polished strip of bamboo. As imported, the fencing measures 6
feet by 15 feet. The reeds, of a material other than bamboo, are
natural plants that grow in lakes and rivers. Because they are
whole reeds, with diameters from 2 mm to 4 mm, they are not
readily flexible.
ISSUE:
What is the proper classification for the fencing at issue?
LAW AND ANALYSIS:
Our National Import Specialist experienced in the
classification of the kind of articles at issue has advised us
that the reeds making up the fencing at issue are not suitable
for plaiting. Note 1 of Chapter 46, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), provides that plaiting
materials are "materials in a state or form suitable for
plaiting, interlacing or similar processes . . ." The reeds at
issue, as whole reeds, lack the flexibility for plaiting.
Consequently, the fencing made primarily of these materials
cannot be classified in Chapter 46, HTSUSA.
Note 6 to Chapter 44, HTSUSA, provides the following: "For
the purposes of this chapter . . . , any reference to 'wood'
applies also to bamboo and other materials of a woody nature."
Thus, the fencing at issue qualifies as wood for classification
purposes, as it consists of bamboo and reeds that qualify as
"other materials of a woody nature."
Since no heading of chapter 44 provides explicitly for
fencing, the fencing at issue is classifiable under heading 4421,
HTSUSA, which provides for other articles of wood. Specifically,
it is classifiable as assembled fence sections in subheading
4421.90.7020, HTSUSA.
HOLDING:
The fencing at issue, made of bamboo and whole reeds, is
classifiable as assembled fence sections in subheading
4421.90.7020, HTSUSA. The applicable duty rate is free.
Accordingly, NYRL 800598 is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division