Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of a decorative bamboo arrangement from China
Dear Mr. Reynolds:
In your letter dated June 26, 2008, on behalf of NL-Star Home Décor LLC, you requested a tariff classification ruling.
The ruling request was received in our office on July 17, 2008 along with samples of the product to be classified. The product to be classified is a decorative bamboo arrangement. It consists of a dried bundle of several thin leafless tips of bamboo, approximately 42” in length. The bamboo bundle is tied together near the bottom and coated with a layer of glitter and lacquer. It is wrapped in plastic sheathing for retail sale.
The applicable subheading for the decorative bamboo arrangement, described above, will be 4602.11.3500, 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, bags, handbags, luggage or flatgoods): Wickerwork. 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 Paul Garretto at (646) 733-3035.
Robert B. Swierupski
National Commodity Specialist Division