CLA-2-14:OT:RR:NC:2:230

Ms. Nicole Sperduto
New York Customs Brokers, Inc.
148-02 Guy Brewer Boulevard
Jamaica, NY 11434

RE: The tariff classification of bamboo stakes from China

Dear Ms. Sperduto:

In your letter dated November 4, 2010 you requested a tariff classification ruling on behalf of your client, Missry Associates, Inc.

The ruling was requested on bamboo stakes. Samples of the product were submitted for our review. The samples consist of bamboo canes with various diameters. The first bamboo sample measures approximately 48” (h) and 6 mm to 8 mm in diameter. The second bamboo sample measures approximately 60” (h) and 13 mm to 18 mm in diameter.

Chapter Note 2 of Chapter 14 states, as follows:

Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered nonflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans.

The applicable subheading for the bamboo stakes will be 1401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached, or dyed cereal straw and lime bark):Bamboos. The rate of duty will be Free.

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 Laurel Duvall at (646) 733-3035.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division