CLA-2-46:OT:RR:NC:2:230
Ms. Barbara M. Carman
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of Octoweave panels and sample swatches
Dear Ms. Carman:
In your letter, dated February 11, 2013, you requested a tariff classification ruling on behalf of your client, Octopus Products Ltd.
The ruling was requested for four products, Octoweave panels and swatch samples in two constructions. Two samples were submitted for our review and will be retained for reference.
The two samples submitted are representative of both the panels and swatches for each construction; the 4 ½” by 3 ½” swatches are merely cut from the 4’ by 8’ panels. You state that the samples provided are actual swatches that are used exclusively for soliciting sales in the United States. The first sample (A) is a sheet constructed of strips of unfinished wood veneer, apparently 1 ¾” wide and ¾” wide, interwoven in the manner of warp and weft fabrics, that has been backed with thin, flexible fleece paper. The panel measures 1mm in thickness. The second sample (B) is a sheet constructed of similarly interwoven strips of unfinished wood veneer, approximately 15/16” wide and 1” in wide, that have been bonded to a backing of phenolic plastic sheeting. The panel measures 2mm in thickness.
Both samples are constructed of narrow, thin strips of wood that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states:
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.
Sample A is backed with fleece paper, which is named in the Explanatory Notes to the Harmonized System (ENs) for heading 4601: “the goods of this group…may be reinforced or backed or lined with woven textile fabric or with paper….”
You suggest that Sample A is classifiable under 4601.99.9000, HTSUS. However, this classification describes goods constructed of plaiting materials that are composed of materials other than vegetable materials. As wood is a vegetable material, classification in this subheading is precluded.
The applicable subheading for Sample A will be 4601.94.2000, 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: Of other vegetable materials: Other: Of willow or wood. The rate of duty will be 6.6 percent ad valorem.
Sample B is applied to a plastic backing, which is a treatment beyond the scope of heading 4601, HTSUS. You suggest that Sample B is classifiable under 4601.99.9000, HTSUS. However, the sample is not a simple interweaving of plaiting materials, and is not backed with the materials permitted within the ENs for heading 4601. It is instead an article made up from the materials of heading 4601. Therefore, classification in this subheading is precluded.
The applicable subheading for Sample B will be 4602.19.4500, 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: Other: Other: Of willow or wood: Other. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the swatches will be 9811.00.60, which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. 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 may be provided with entry documents for this merchandise. If you have any questions regarding this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division