CLA-2-06:OT:RR:NC:2:231
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of an illuminated, decorative bamboo arrangement from China.
Dear Mr. Yokopenic:
In your letter dated November 23, 2010, you requested a tariff classification ruling.
A sample of a decorative article (Item # P-1021-HSN), which you alternately describe as “bamboo twigs” and as a “top,” was submitted for our examination and is being returned to you as requested. The sample consists of three bundles of thin dried leafless tips of bamboo, beige in color, approximately 40 inches in length. The base of each tip is recognizable as a bamboo cane (about 3/16” in diameter), but each cane naturally branches out, flaring into numerous fine twigs or strands at its upper end. Each bundle has an overall diameter of about 1¼” at its bound base and 12” at the unbound top. The three bundles have been festooned with a total of 45 clear “micro LED” lamps having a common electrical cable that runs to a battery box said to incorporate built-in daily timers. The box has an on-off switch and accommodates three “C” batteries.
You have suggested that this product might be classifiable in subheading 0604.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain dried or bleached foliage, branches, grasses, etc., suitable for bouquets or for ornamental purposes. However, we note that while the twigs in the current product may be dried, they have also been made up into an article incorporating additional components or materials. In cases like this, CBP has taken the position that such advancement beyond mere drying or bleaching moves the product into the residual (“other”) tariff provision. See, for example, Headquarters Ruling 951403 (Oct. 27, 1992) and New York Ruling M80897 (March 10, 2006).
Accordingly, the applicable subheading for the above-described illuminated bundled-bamboo arrangement will be 0604.99.6000, HTSUS, which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: other: other: other. The rate of duty will be 7%.
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 importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:
USDA
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (877) 770-5990
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division