CLA-2-46:OT:RR:NC:2:230
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of split bamboo floral decorations and coconut palm leaf decorations from India
Dear Mr. Reynolds:
In your letter dated April 28, 2008, on behalf of Star Home Décor USA LLC, you requested a tariff classification ruling.
Samples of four products to be classified were submitted. The products will be sold at retail for use in home floral decorations.
The first product will be invoiced as “Cane Spring on Stem Red (207C).” The sample consists of two 19” long split bamboo cane stems, dyed red, and packaged in a clear plastic bag. The stems are roughly split from Dendrocalamus spp. bamboo into approximately ¼” wide strips of varying thicknesses. One end (the top 4”) is curled into a spiral.
The second product will be invoiced as “Cane Spring on Stem Green (348C).” The sample is identical to the first product, except that it is dyed green instead of red.
The third product will be invoiced as “Lata Star Red (207C).” The sample consists of one decorative star on a stem, measuring approximately 13” long, and packaged in a plastic bag. The 2-1/2” wide star is fashioned from narrow bamboo strips (Dendrocalamus spp.), attached to a stem and dyed red.
The fourth product will be invoiced as “Beaded Ting Ting Reed Mahogany Brown.” The sample consists of two tied bunches of narrow strips of plaiting material, packaged in a plastic bag. The plaiting material is derived from the ribs of coconut palm leaves (Cocos nucifera). The narrow strips are curled at one end and decorated with colored plastic beads. Three decorated and curled strips are tied together with a rubber band to make one bunch.
The applicable subheading for the “Cane Spring on Stem Red (207C)” and the “Cane Spring on Stem Green (348C)” 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 duty rate will be free.
The applicable subheading for the “Lata Star Red (207C)” will be 4602.11.4500, HTSUS, which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601; of bamboo, other (than wickerwork). The duty rate will be 6.6 percent ad valorem.
The applicable subheading for the “Beaded Ting Ting Reed Mahogany Brown” will be 4602.19.8000, HTSUS, which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601; of other vegetable materials, other (than wickerwork). The duty rate will be 2.3 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/.
Articles classifiable under subheading 4602.11.4500, HTSUS, or under subheading 4602.19.8000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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