CLA-2-46:OT:RR:NC:2:230
Mr. Gary Chasser
Morgan Home
75 lower Main Street
Aberdeen, NJ 07747
RE: The tariff classification of bamboo placemat from China
Dear Mr. Chasser:
In your letter dated November 4, 2011, you requested a tariff classification ruling.
The ruling was requested on a bamboo placemat. One representative sample was submitted for our review.
The bamboo placemat measures approximately 12” wide x 17 ½” long. The placemat is composed of a number of bamboo rods which measure approximately 2 mm in diameter. The rods have been placed side by side, glued to a white, woven textile mesh, and are held together by brown, textile, transverse binding threads. A multicolored flower design is printed on the face of the mat. The ends of the mat are bound with a ½” wide, woven, textile strip.
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 subject mat is made of bamboo rods that are in a state or form suitable for plaiting, interlacing, or similar process. Thus, the bamboo rods meet the definition of the expression “plaiting materials.” (See Note 1 of Chapter 46, supra.)
The applicable subheading for the bamboo placemat 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division