CLA-2-14:RR:NC:2:230
Mr. Patrick Gallagher
Gallagher Transport International Inc.
P.O. Box 39005
Denver, CO 80239
RE: The tariff classification of bamboo plant stakes from China
Dear Mr. Gallagher:
In your letter dated August 20, 2007, on behalf of your client, Woodstream Corp., you requested a tariff classification ruling.
The ruling was requested on bamboo plant stakes. Samples of the product in their plastic retail package were submitted. The samples consist of whole bamboo canes of varying diameters (approximately 2 mm to 8 mm) with their nodes intact. The canes are cut to 24” lengths and are dyed green. They are marketed as stakes for supporting plants.
You requested confirmation of the classification of this product in heading 1401 of the Harmonized Tariff Schedule.
Chapter Note 2 of Chapter 14 states, as follows:
Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered nonflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans.
Therefore, the applicable subheading for the bamboo plant stakes described above will be 1401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Vegetable materials of a kind used primarily for plaiting: Bamboos. The rate of duty will be free.
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/.
Importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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