CLA-2-46:OT:RR:NC:2:230
Mr. Terrance O’Neill
Damco Customs Services Inc
680 Knox Street
Suite 200
Torrance, CA 90502
RE: The tariff classification of a bamboo dip tray, bamboo serving tray, spun bamboo plate and spun bamboo bowl from Vietnam
Dear Mr. O’Neill:
In your letter dated January 21, 2010 you requested a tariff classification ruling on behalf of your client Amscan, Inc.
The ruling was requested on two bamboo trays, one bamboo plate, and one bamboo bowl. Four samples were submitted and will be returned to you as requested. The first product identified as “bamboo serving tray” (item # A38O0731) is used as a household serving tray. The oval “bamboo serving tray” is composed of flat bamboo strips placed parallel from each other. Each strip measures approximately 8 mm wide x 3 mm thick. Each flat bamboo strip is held together by a smaller flat bamboo strip measuring 2 mm wide that is interwoven throughout the entire tray. Two handles are located on each end of the serving tray. The “bamboo serving tray” measures approximately 20” (L) x 14” (w) x 2” (h).
The second product identified as “bamboo chip and dip tray” (item # A38O0730) is used as a household serving tray. The round “bamboo chip and dip tray” is composed of flat bamboo strips placed parallel from each other. Each strip measures approximately 9 mm wide x 3 mm thick. Each flat bamboo strip is held together by a smaller flat bamboo strip measuring 2mm wide that is interwoven throughout the entire tray. A ceramic insert is located in the center portion of the tray and measures approximately 1 ½” (h) x 4 7/8” in diameter. The tray measures approximately 2 1/2” (h) x 15 ¾” in diameter.
General Rule of Interpretation 3 (b) states as follows: (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 chip and dip tray” is a composite good made up of different components, that is, the bamboo tray and the ceramic insert. The essential character of the subject “bamboo chip and dip tray” is imparted by the bamboo which is the structural material that allows the item to function as a “bamboo chip and dip tray”.
The third product identified as a round “spun bamboo plate” (item # A38O1076) is stated to be used for household decoration. The “spun bamboo plate” is composed of flat bamboo strips that you state in your letter is “spun bamboo”. The flat strips are shaped into a round plate with a flat bottom. The bamboo strips are covered with a lacquer like finish. The “spun bamboo plate” measures approximately 1 5/8” (h) x 13 ¾” in diameter.
The fourth product identified as “spun bamboo bowl” (item # A3801077) is used for household decorative use. The “spun bamboo bowl” is composed of flat bamboo strips that you state in your letter is “spun bamboo”. The flat strips are shaped into a rounded bowl like shape. The bamboo strips are covered with a lacquer like finish. The “spun bamboo bowl” measures approximately 3 1/8” (h) x 15 ½” in diameter.
Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The applicable subheading for the “bamboo serving tray” (item # A38O0731) , “bamboo chip and dip tray” (item # A38O0730) , and “spun bamboo plate” (item # A38O1076) 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, bags, luggage, handbags or flatgoods): Other (than wickerwork). The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the “spun bamboo bowl” (item # A38O1077) 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/.
The bamboo trays, plate, and bowl may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.
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