CLA-2-46:OT:RR:E:NC:2:230
Mr. David Armbruster
Garden Ridge
19411 Atrium Place
Houston, TX 77084
RE: The tariff classification of a bamboo window shade from China
Dear Mr. Armbruster:
In your letter dated January 7, 2008 you requested a tariff classification ruling.
The ruling was requested on a bamboo window shade. Photographs and a description were submitted. The shade measures 914 mm (36”) wide x 1676 mm (66”) long. It is made of bamboo rods, each approximately 2 mm in diameter x 914 mm long. The rods are placed side by side and held together by nylon yarn which is interwoven with the rods. Attached to the top of the shade, as a headrail, is one bamboo cane approximately 20 mm in diameter. Attached to the bottom of the shade, as a bottom rail, is one bamboo cane approximately 15 mm in diameter. In addition, the shade has an attached nylon pull cord and mounting hardware.
The subject window shade is essentially made of the bamboo rods. The bamboo rods described above are plaiting materials, in the form of wickerwork.
You suggested several classifications for the bamboo window shade. However, subheading 4421.90.4000, Harmonized Tariff Schedule of the United States (HTSUS) does not apply because articles made from plaiting materials are classifiable in Chapter 46 rather than Chapter 44. Subheading 4601.21.9000, HTSUS, does not apply because heading 4601 covers only plaits or woven material, in sheet form, made of plaiting materials. It does not include finished shades with added headrails, pull cords, hardware, or the like. Subheading 4602.19.4500, HTSUS, does not apply because the shades are made of bamboo, not willow or wood.
The applicable subheading for the bamboo window shade, described above, will be 4602.11.3500, 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: Wickerwork. The rate of duty will be free.
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