CLA-2-14:RR:NC:GI:230 A80230
Ms. Else F. Stokes
Southern Overseas
P.O. Box 2110
Wilmington, N.C. 28402
RE: The tariff classification of split or cut rattan from Singapore, Hong Kong or China.
Dear Ms. Stokes:
In your letter dated February 9, 1996, on behalf of your client, Rainbow Trading Co., Inc. (Long Island City, N.Y.), you requested a tariff classification ruling.
Samples were submitted and will be retained for reference. They are pieces (long lengths) of rattan having a number of different cross-section shapes. All are said to have been manufactured by feeding whole rattan stock into a machine which splits or cuts it lengthwise into the desired configuration. The submitted samples are labeled with the following designations: FF (Flat Flat), FO (Flat Oval), Chair Cane, Spline, and R. Reed (Round Reed).
The pieces, as imported, are said to range from 6 to 16 feet in length. (For shipping purposes, they are gathered into hanks and tied.) They are used in crafts such as basket weaving and chair caning.
We note your client's belief that these items are classifiable under subheading 1401.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for rattans in the rough or cut transversely into sections. However, that provision contemplates whole, unprocessed rattans, or whole, unprocessed rattans which have simply been cut into shorter pieces. By contrast, the instant products have been split or cut longitudinally to reduce their diameter and/or change their cross-sectional shape.
Accordingly, the applicable subheading for the longitudinally split or cut rattans represented by the samples will be 1401.20.4000, HTS, which provides for other rattans. The rate of duty will be 2%.
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 (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division