CLA-2-46:OT:RR:NC:N4:234
Thurmon Bone
Trade Product Compliance Specialist
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 11
Fort Worth, Texas 76102
RE: The tariff classification of a napkin ring from Indonesia.
Dear Bone:
In your letter dated November 13, 2015, received by this office in February of 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
SKU number 3040020 (1NR1WH0014) is described as a “Braided Water Hyacinth Napkin Ring.” The napkin ring is composed of 100% Water Hyacinth which has been dried and braided. The braided material is wrapped around a core of Water Hyacinth. This item measures 3.35-inches in height by 0.94 inches in depth.
You suggest that the merchandise concerned, the Braided Water Hyacinth Napkin Ring should be classified under subheading 4601.94, of the Harmonized Tariff Schedule of the United States (HTSUS), the subheading for “Of other vegetable materials: Plaits and similar products of plaiting materials, whether or not assembled into strips.” We turn to the Explanatory Notes (ENs) to the HTSUS for guidance as to the proper classification of the merchandise concerned.
When interpreting and implementing the HTSUS, the ENs of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 4602, HTSUS, state -- Subject to the exclusions in the General Explanatory Note to this Chapter (none which is applicable), the heading covers:
(i) articles made directly to shape from plaiting materials;
(ii) articles made up from the already assembled products of heading 4601, i.e., from plaits or similar products, or from the products bound together in parallel strands or woven in sheet form.
The heading does not, however, cover finished articles of heading 4601, that is, plaiting materials, plaits and similar products of plaiting materials, which have acquired the character of finished articles by reason of being bound together in parallel strands or woven, in sheet form (for example mats, matting or screens): see the Explanatory Note to heading 4601, paragraph (B) (2); and
(iii) articles of loofah (gloves, pads, etc.) lined or not.
It is the opinion of this office that the merchandise concerned is worked beyond any of the semi-manufactured articles or limited finished articles, as described and listed in the ENs to heading 4601, HTSUS. For this reason, the finished napkin ring is classifiable in heading 4602, HTSUS.
The applicable subheading for the Braided Water Hyacinth Napkin Ring will be will be 4602.19.8000, 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; articles of loofah: Of vegetable materials: Other: Other: Other; Other.” The duty rate will be 2.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 Neil H. Levy at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division