CLA-2-46:RR:E:NC:2:230 R05080
Mr. John A. Carrier
John A. Carrier, LCHB
601 Cooks Hill Rd.
Mount Juliet, TN 37122
RE: The tariff classification of bamboo hampers from China
Dear Mr. Carrier:
In your letter dated October 19, 2006 you requested a tariff classification ruling.
The ruling was requested on bamboo hampers. Photographs of the exterior and interior of three rectangular containers in three different sizes were submitted. The hampers measure 20” x16” x 23”, 16” x 12” x 20” and 12” x 9” x 16”. They are constructed of strips of bamboo fastened to a wooden frame. Each hamper has a hinged lid and a cotton liner with “LAUNDRY” embroidered on the edge.
The subject bamboo hampers are composite goods consisting of different materials. The essential character of the hampers is imparted by the bamboo strips because of the greater role the bamboo plays in the making and functioning of this product.
You state that the strips of bamboo are vertically mounted and not woven like basketwork. You suggested classification in either subheading 9403.80.3030, Harmonized Tariff Schedule of the United States (HTSUS), as furniture, or in subheading 4421.90.9740, HTSUS, as other articles of wood.
However, articles of bamboo strips are provided for in chapter 46 as articles of plaiting materials. Plaiting materials means materials in a state or form suitable for plaiting, interlacing or similar processes. The articles made up of plaiting materials need not necessarily be plaited, interlaced or woven.
The applicable subheading for the bamboo hampers, described above, will be 4602.10.0900, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other baskets and bags, whether or not lined: Of bamboo: Other. The rate of duty will be 10 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4602.11.0900 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division