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 rattan and 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 # A029FA01988. A photograph and product specifications were submitted.

The product is a decorative wall hanging made of rattan and bamboo. The wall hanging is rectangular and measures 18” x 18” x ¾”. It consists of a frame made of bamboo strips which surrounds a large section of interwoven rattan strips. In the center of the woven rattan is a star fashioned from bamboo strips. A submitted component material breakdown by weight states that the rattan comprises 80 percent of the product.

The subject wall hanging is a composite good made of two different materials. Composite goods are classifiable according to the material that imparts the essential character. The essential character of this product is imparted by the rattan which comprises the bulk of the article.

The applicable subheading for the “Bamboo Wall Art”, item # A029FA01988, will be 4602.12.4500, 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 rattan: 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