CLA-2-46:OT:RR:NC:2:230
Ms. Amy Morgan
Customs Compliance
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of bamboo vases from China
Dear Ms. Morgan:
In your letter dated July 23, 2008 you requested a tariff classification ruling.
The merchandise to be classified is a set of bamboo vases. You state that there is no item number available at this time, but that # 1321437 could be used for reference purposes. A representative sample, reflecting the construction and function of the merchandise but not the final design, was submitted. The sample will be returned to you as you requested.
The sample is a vase-shaped container with a narrow opening on top and a bulging body. A description of the manufacturing process was submitted. Bamboo strips are dipped in glue and coiled over a concrete mold to form the initial shape of the product. Lacquer is then applied to the surface to make it solid and strong. The product is dried, sanded, polished and lacquered multiple times with both clear and colored lacquer.
You refer to NY ruling L81700, which classified a lacquered bamboo jar with a similar construction in chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS). However, you believe that the lacquered vases in question are not classifiable in chapter 46 as articles of plaiting materials because they are not made by interweaving the strips together. You suggest classification in chapter 44.
Chapter note 1 (f) of chapter 44 excludes “goods of chapter 46.” The subject bamboo vases are constructed of thin bamboo strips, a form of bamboo that is suitable for plaiting. Chapter note 1 of chapter 46 defines “plaiting materials” as materials in a state or form suitable for plaiting, interlacing or similar processes. Chapter 46 provides for baskets and other articles made from plaiting materials. It does not limit classification to baskets or other articles that are “plaited or woven” only. Since the subject vases are made from plaiting materials, they are provided for in chapter 46, and therefore, excluded from chapter 44.
The applicable subheading for the bamboo vases, described above, will be 4602.11.0900, 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