CLA-2-46:OT:RR:NC:2:230
Mr. Troy Clarke
CBT International, Inc
249 East Ocean Blvd Suite 650
Long Beach, CA 90802
RE: The tariff classification of a bamboo window blind from China
Dear Mr. Clarke:
In your letter dated January 14, 2010 you requested a tariff classification ruling on behalf of your client, Lewis Hyman Inc.
The ruling was requested on a bamboo window blind. A sample of the window blind identified as model name Ambria Dark was submitted for our review. The window blind measures approximately 23” wide x 72” long. The blind is composed of bamboo strips, each measuring approximately 5 mm wide x 1 mm thick x 36” long. The strips are placed side by side and are held together with thread which is interwoven within the strips. The blind is complete with attached mounting hardware and pull cord.
Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
You suggested the subject bamboo blinds should be classified under subheading 4421.90.4000, HTSUS, which provides for wood blinds and shades. However, we find that the subject blinds are made of bamboo strips that are in a state or form suitable for plaiting, interlacing, or similar process. Thus, the bamboo strips meet the definition of the expression “plaiting material.” (See Note 1 of Chapter 46, supra.)
The applicable subheading for the bamboo window blind will be 4602.11.4500, 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: Other. 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