CLA-2-46:OT:RR:NC:2:230
Ms. Edith Chapa
Pier 1 Imports
100 Pier 1 Place
Fort Worth, Texas 76102
RE: The tariff classification of bamboo rugs from China
Dear Ms. Chapa:
In your letter dated December 11, 2009, you requested a tariff classification ruling.
The ruling was requested on two bamboo rugs, SKU 2453904 and SKU 2256710. A sample of SKU 2256710 was submitted for our review and will be returned to you as requested. The bamboo rugs measure as follows: SKU 2256710 is 48.8” wide x 72.6” long and SKU 2453904 is 72” wide x 108” long. You state that the two bamboo rugs have the same composition and construction; they differ only in size.
The subject rugs are composed of flat, dried bamboo strips that measure approximately 15 mm wide and 2 mm thick. The strips have been placed side-by-side, glued to a white woven textile mesh and then glued to a non-woven felt backing. The face surface of the rug is dyed with a base color, printed digitally, and laminated with a glaze. The bamboo rugs are finished by sewing a border around the four edges made of a woven polypropylene fabric. You state in your letter that the subject rugs are composed, by weight, of 90% bamboo, 6% non-woven backing, and 4% polypropylene border. The percentage for the white woven textile mesh is not stated.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
GRI 3 states as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The bamboo strips provide the bulk, the value, and the major role in relation to the use of the subject rugs. Thus, we find that the essential character is imparted by the bamboo strips. In addition, we find that the bamboo strips are in a form that meets the definition of the expression “plaiting materials” in Chapter 46, Note 1.
You have suggested that the above-described products are classifiable within heading 4601 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). You believe that the use of the phrase “whether or not being finished articles” in heading 4601 indicates that your bamboo rugs should be classified under this heading.
The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 46.02 state as follows:
Subject to the exclusions specified in the General Explanatory Note to this Chapter, the heading covers:
(i) articles made directly to shape from plaiting materials;
(ii) articles made up from the already assembled products of heading 46.01, i.e., from plaits or similar products, or from the products bound together in parallel strands or woven in sheet form.
The heading does not, however, cover finished articles of heading 46.01, that is, plaiting materials, plaits and similar products of plaiting materials, which have acquired the character of finished articles by reason of being bound together in parallel strands or woven, in sheet form (for example, mats, matting or screens): see the Explanatory Note to heading 46.01, paragraph (B) (2); (Underline emphasis added.)
In contrast to articles of heading 4602, articles of heading 4601 are generally of a simpler construction and composition; they are articles generally made of only plaiting materials. Heading 4601 covers finished articles that have acquired the character of finished articles by reason of being bound together in parallel strands or woven, in sheet form. (See ENs to 46.01, (B), (2), Certain Finished Articles.) Articles that become finished articles by reason of adding non-plaiting materials, for example, a fringe of woven polypropylene fabric, printed digitally, and laminated with a glaze (the present articles), are articles made directly to shape from plaiting materials or made up from goods of heading 4601, and as such, they are classifiable under heading 4602, HTSUS.
The applicable subheading for the subject bamboo rugs will be 4602.11.4500, 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 (than baskets and certain enumerated products): Other (than wickerwork). The rate of duty will be 6.6 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) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division