CLA-2-46:OT:RR:NC:2:230
Mr. Aaron Cullen
Barthco International
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of bamboo floor mats from China
Dear Mr. Cullen:
In your letter dated May 18, 2011, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy.
The ruling was requested on two bamboo floor mats, item number 845110. Two samples of different styles were submitted for our review and will be returned to you as requested. Both styles measure approximately 24” (w) x 36” (l).
The first style of floor mat is composed of flat, dried bamboo strips that measure approximately 15mm wide x 2mm thick x 36” long. The strips have been placed side by side, glued to a white, woven textile mesh, and then glued to a non-woven textile backing. The backing is covered with evenly-spaced, 2mm plastic dots to prevent the mat from slipping on hard surfaces. A multicolored leaf design is printed on the face of the mat. The mat is bound with a 1 1/2-inch-wide, woven, polyester textile strip.
The second style mat is composed of a pattern of flat, dried bamboo strips, dried bamboo rods, and sisal rope. The 5/8-inch-wide strips alternate with 5/8-inch-wide sections composed of a 2mm-diameter sisal rope flanked by two 2-3mm-diameter rods on either side. The strips, rods, and rope are held together by brown, textile, transverse binding threads. The mat is glued to a white, woven textile mesh, and then glued to a non-woven textile backing, also with anti-skid plastic dots. This mat is also bound with a 1 1/2-inch-wide, woven, polyester textile strip.
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.
The subject mats are made of bamboo strips and rods that are in a state or form suitable for plaiting, interlacing, or similar process. Thus, the bamboo strips and rods meet the definition of the expression “plaiting materials.” (See Note 1 of Chapter 46, supra.) The second style of mat is made with bamboo rods in addition to strips. The rods constitute “wickerwork”, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. However, a greater portion of the surface area and weight of the mat consists of the bamboo strips; the strips therefore impart the essential character of the mat.
The applicable subheading for the bamboo floor mats will be 4602.11.4500, 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 bamboo: Other (than baskets and certain enumerated products): 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division