CLA-2-46:RR:NC:2:230 L81700
Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698
RE: The tariff classification of a lacquered bamboo jar from Vietnam
Dear Ms. Hubbard:
In your letter dated January 3, 2005 you requested a tariff classification ruling.
The ruling was requested on a bamboo jar, JCPenney Lot # 786-JCP-110. A sample of the product and an illustrated description of the manufacturing process were submitted. The sample will be returned to you as you requested.
The sample consists of a chunky vase shaped container with a lid. It measures approximately 10” high and 8-1/2” in diameter at its widest section. The jar is made from bamboo slats or narrow strips. The bamboo slats are pressed together with glue and shaped to the form of the jar using a mold. Glue and lacquer are applied to the surface to make it solid and strong. The product is dried, sanded, polished and lacquered multiple times. In addition, a color is added to the lacquer. The exterior surface of the sample jar has a glossy red appearance and a smooth plastic texture.
You suggested two classifications for the product. One possible classification is in subheading 4602.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork and other articles made from plaiting materials, other than of vegetable materials. However, subheading 4602.90.0000, HTSUSA, is not applicable because the subject jar is made from bamboo strips, a vegetable plaiting material. The lacquer is only a decorative finish; it does not impart the essential character of the product.
The second possible classification suggested by you is subheading 4602.10.8000, HTSUSA, which provides for other articles made from plaiting materials, of vegetable materials, of bamboo. However, subheading 4602.10.8000, HTSUSA, is not applicable because the subject jar is a type of container. Containers of all sorts, made of plaiting materials, are provided for as baskets. It is noted that the sample has a label attached on the bottom that describes it as a “BB/LACQ. VASE” and another label which states “Made in Vietnam – DRY FOOD SAFE- Hand wash with a damp cloth – Do not soak in water.”
The applicable subheading for the lacquered bamboo jar, JCPenney Lot # 786-JCP-110, will be 4602.10.0900, HTSUSA, which provides for basketwork, wickerwork and other articles made from plaiting materials, of vegetable materials: other baskets and bags, whether or not lined, of bamboo, other. The rate of duty will be 10 percent ad valorem.
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).
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