CLA-2-14:S:N:N8:230 808781

Ms. Roni Robbins
Mastercargo Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of bamboo canes (tubes), to be used in the manufacture of reeds for musical instruments, from France.

Dear Ms. Robbins:

In your letter dated April 4, 1995, on behalf of your client, Enzo Pizzi, Inc., you requested a tariff classification ruling. The items in question are "tube canes," i.e., short lengths of hollow, woody plant stems with square-cut ends. You state that the imported articles "are canes in the raw form that will be sold to music stores who will in turn sell them to musicians who will finish them according to their own specifications."

Samples were submitted and are being returned as requested. The style 61 "oboe tube cane" has a cross-section diameter of about 3/8" and a length of 5". The style 62 "English horn tube cane" measures about 7/16" x 9", while the style 81 "bassoon tube cane" is about 1" x 7". A number of other samples representing canes processed (gouged, profiled, etc.) in various stages toward instrument reeds were also submitted, but in a telephone conversation with one of your associates and the importer, it was established that these are to illustrate what will be done after importation. It was also established that the tube canes in question are cut from wild bamboo grown in France, but shipped to Italy prior to export to the United States.

The applicable subheading for the style 61, 62 and 81 whole bamboo tube canes, cut to lengths comparable to those of the above-described samples, will be 1401.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bamboos. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport