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

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a bamboo wall hanging from China

Dear Mr. Crago:

In your letter dated August 21, 2008 you requested a tariff classification ruling.

The ruling was requested on the “Bamboo Wall Art,” item # A029FA02617. A photograph and product specifications were submitted.

The product is a decorative wall hanging made entirely of bamboo. The wall hanging is circular and measures 18” in diameter and ¾” thick. It is composed of alternating light and dark bamboo strips placed side by side and held in place by an inner and an outer rim also composed of bamboo strips. The inner rim surrounds a scroll-like decoration in the center of the wall hanging. The strips appear slightly curved and radiate out from the center.

The applicable subheading for the “Bamboo Wall Art”, item # A029FA02617, will be 4602.11.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of bamboo: Other (than baskets, bags, luggage, handbags or flatgoods): Other (than wickerwork). The rate of duty will be 6.6 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