CLA-2-46:OT:RR:E:NC:2:230

Ms. Ruby Wood Sevcik
Pier 1 Imports (U.S.) Inc.
100 Pier 1 Place
Ft. Worth, TX 76102

RE: The tariff classification of bamboo placemats and table runners from China

Dear Ms. Sevcik:

In your letter dated January 4, 2008 you requested a tariff classification ruling.

The ruling was requested on bamboo placemats (SKU # 2218627) and table runners (SKU # 2244588). Both products are constructed wholly of bamboo strips, held together with interwoven thread. The finished articles have no backings or borders. The placemats measure approximately 13” x 19” and the table runners measure approximately 14” x 72”.

The applicable subheading for the bamboo placemats (SKU # 2218627) and table runners (SKU # 2244588), described above, will be 4601.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example mats, matting, screens): Mats, matting and screens of vegetable materials: Of bamboo: Other: Other. The rate of duty will be 8 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/.

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