CLA-2-46:OT:RR:NC:2:230
Ms. Yanyan Tang
Cali Bamboo, LLC
9365 Waples St.
Suite D
San Diego, CA 92121
RE: The tariff classification of bamboo wall paneling from China
Dear Ms. Tang:
In your letter dated March 9, 2011, you requested a tariff classification ruling.
The ruling was requested on a product marketed as “bamboo wall paneling”. Photographs of the product were submitted for our review. You state that the paneling is constructed of multiple bamboo strips, measuring approximately 17mm wide x 2mm thick, laid side-by-side and secured to a backing of mesh textile. The paneling will be imported in sheets measuring 4’ x 8’ that you explain can be attached to wall and other surfaces by standard adhesives or by brad nailer. The photos provided show that the edges of the paneling are not bound or otherwise finished.
The paneling is constructed of bamboo strips and a textile backing. The bamboo strips constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), which 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 essential character of the paneling is imparted by the bamboo strips, which predominate in weight and value over the mesh backing, and which give the paneling its consumer appeal. The paneling is not a finished article, as it may be cut to size for installation. The strips are bound together in parallel strands by affixing with adhesive to the mesh backing. The strips are bound together in sheet form.
The applicable subheading for the bamboo wall paneling will be 4601.92.2000, HTSUS, which provides for Plaits and similar products of plaiting materials, whether or not assembled into strips; 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): Other (than mats, matting, and screens of vegetable material): Of bamboo: Other (than plaits and similar products of plaiting materials, whether or not assembled into strips). 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division