CLA-2-14:S:N:N8:230 881341

Ms. Sara L. Clevenger
Centerpeace
115 19th Place
Manhatten Beach, CA 90266

RE: Tariff classification of sections of bamboo from China

Dear Ms. Clevenger:

In your letter dated December 7, 1992, you requested a tariff classification ruling. The ruling was requested on hollow enclosed bamboo sections or "cones." The bamboo sections are approximately 4 to 5-1/2 inches in diameter and 4 to 5 inches in length. The whole bamboo sections are cut outside of the naturally occurring membranes at the nodes forming a closed hollow piece of bamboo. Some bamboo sections may be imported with a small hole drilled in the middle of a membrane at one end. This hole serves to form an opening through which a written message can be inserted and it also serves to dry the inside of the bamboo section. Some bamboo sections may be imported with a clear varnish on the exterior.

The applicable subheading for the cut sections of bamboo, the bamboo sections with holes drilled and the varnished bamboo sections will be 1401.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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