CLA-2-46:OT:RR:NC:2:230

Ms. Michelle Wong
Hecny Brokerage Services
147-39 175th Street, #211
Jamaica, NY 11434

RE: The tariff classification of a bamboo mat from China

Dear Ms. Wong:

In your letter dated July 31, 2009, you requested a tariff classification ruling on behalf of your client, Ginsey Industrial Corp.

The ruling was requested on a “Bamboo Spa Mat” suitable for indoor use. A sample of the product was submitted for our review. The bamboo spa mat measures 21” x 34”. It is composed of a number of flat, strips of bamboo which measure approximately 16 mm wide and 2 mm thick. The strips have been placed side-by-side and glued to a textile backing. The bamboo spa mat is water resistant and the strips of bamboo alternate in a light and dark wood pattern. The bamboo mat has a polypropylene non-skid, felt backing with a polyester fabric edging sewn around the border for a finished look.

The applicable subheading for the bamboo mat 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 Paul Garretto at (646) 733-3035.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division