CLA-2-44:OT:RR:NC:2:230
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a bamboo and canvas box from China
Dear Ms. Davidson:
In your letter dated October 30, 2007 you requested a tariff classification ruling.
A sample of the product to be classified, identified as the “Bamboo/Canvas Box,” SKU # 10044936, was submitted for our examination. The sample is a square container without a lid measuring approximately 7” x 7” x 4” high. It is composed of a bamboo exterior, a cardboard interior and a canvas lining. The bamboo consists of narrow thin strips placed side by side and held together with interwoven transverse threads. The bamboo is reinforced with a thread mesh and then glued to the cardboard. The interior of the box is lined with white canvas. In addition, the rim is trimmed with canvas and the exterior bottom is covered with canvas. The sample represents the smaller container of a nested set of two boxes. The dimensions of the larger box are stated to be 15” x 15” x 8”.
The “Bamboo/Canvas Box” is a composite good composed of three different materials. The essential character of the product is imparted by the bamboo because of the more prominent role it plays in the functioning of the container.
The applicable subheading for the “Bamboo/Canvas Box,” SKU # 10044936, will be 4602.11.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork). The rate of duty will be 10 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