CLA-2-46:OT:RR:NC:2:230

Ms. Kathy Gallogly
Evans, Wood & Caulfield Inc. Customhouse Brokers
100 N. Centre Avenue, Suite 201
Rockville Centre, NY 11570

RE: The tariff classification of a bamboo cosmetic brush holder from China

Dear Ms. Gallogly:

In your letter dated August 6, 2009, you requested a tariff classification ruling.

The ruling was requested on a “Bamboo Slip” which will be returned to you as requested. The “Bamboo Slip” is a cosmetic brush holder manufactured from cut bamboo rods. The item measures 7 ½" x 8 ½" and consists of numerous parallel bamboo rods with a diameter of approximately 1.5 mm. The rods have been placed side by side and tied together with rope. The item is to be used as a pouch/holder to accommodate five cosmetics brushes; however, you state in your letter that the “Bamboo Slip” will not be imported with the cosmetic brushes. There is a narrow elastic band interlaced through the middle section of the holder for the cosmetic brushes to be held in place. The holder fastens with a Velcro closure when the bamboo slip is rolled up around the brushes.

The applicable subheading for the “Bamboo Slip” will be 4602.11.3500, 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: 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