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, rattan and iron wall decoration from China
Dear Mr. Crago:
In your letter dated August 26, 2008 you requested a tariff classification ruling.
The ruling was requested on the “Wall Art Decoration,” item # A029FA01990. A photograph and product specifications were submitted.
The product is a decorative wall hanging made of bamboo, rattan and iron. The wall hanging is rectangular and measures 18” x 18” x ¾”. It consists of a frame made of bamboo strips which frames a decorative pattern of interwoven rattan strips. In the center of the woven rattan is a rooster made of thin iron. A submitted component material breakdown by weight states that the bamboo frame comprises 20 percent, the rattan 70 percent and the iron 10 percent of the product.
The subject wall hanging is a composite good made of three 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 “Wall Art Decoration”, item # A029FA01990, 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