CLA-2-44: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 wall hanging made of bamboo cane from China

Dear Mr. Crago:

In your letter dated August 22, 2008 you requested a tariff classification ruling.

The ruling was requested on the “Bamboo Wall Art”, item # A029FA02609. A photograph and product specifications were submitted.

The product is a decorative wall hanging made of bamboo cane. The wall hanging is rectangular and measures 18” x 18” x ½”. It is composed of rows of short pieces of whole bamboo cane assembled together with regular spaces between the pieces. Bamboo in the form of whole cane is not suitable for plaiting.

The applicable subheading for the “Bamboo Wall Art”, item # A029FA02609, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 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