CLA-2-46:OT:RR:NC:2:230
Mr. Gary Hollis
The Container Store
500 Freeport Pkwy
Coppell, TX 75019
RE: The tariff classification of a bamboo laundry basket from China
Dear Mr. Hollis:
In your letter dated October 9, 2008 you requested a tariff classification ruling.
The product to be classified is described as a “Bamboo Laundry Hamper,” SKU # 10048775. A sample of the product was submitted, which will be returned to you as you requested.
The product is an unassembled cylindrical container, measuring approximately 24” high x 14” in diameter, when assembled. The 1/8” thick sides are composed of two layers of thin bamboo strips, suitable for plaiting. The inner layer consists of ¼” wide strips placed side by side and sewn together. The outer layer consists of 5/8” wide strips placed side by side and glued to the inner layer. The sides of the container are divided into two parts that are connected by being laced together at the edges. In this manner, the cylindrical container can be shipped and stored in a flattened knocked-down condition. Included with the container is a circular bottom with three finger holes made of plywood and a circular lid made of the same two layer bamboo strip construction as the sides. In addition, the product includes two attached rope handles and one removable cotton lining that can be attached to the container by hook and loop fastener strips.
The applicable subheading for the “Bamboo Laundry Hamper,” SKU # 10048775, will be 4602.11.0900, 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 baskets and bags, whether or not lined: Other (than wickerwork). The rate of duty will be 10 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/.
The sample submitted was not marked with the stated country of origin, China. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the correct country of origin of the article.
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