CLA-2-46:OT:RR:NC:2:230
Ms. Alice Liu
Atico International, Inc.
P.O. Box 14368
Fort Lauderdale, FL 33302
RE: The tariff classification of bamboo placemat from China
Dear Ms. Liu:
In your letter dated July 19, 2013, you requested a tariff classification ruling.
The ruling was requested on a bamboo placemat, described as “Printed Bamboo Placemat” (Item # T400IA04029-WIC421156). One representative sample was submitted for our examination. The sample will be returned to you, as requested.
The bamboo placemat is composed of flat, dried bamboo strips that measure approximately 5mm wide x 0.5mm thick x 13” long. The strips have been placed side by side and held together with several rows of polyester stitching. The bamboo strips are glued to a white, woven textile mesh. A multicolored tree design is printed on the face of the mat. The mat is bound with a 1/2-inch-wide, woven, polyester textile strip. The bamboo mat measures approximately 18 ½” (l) x 13” (w).
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 mat is made of bamboo strips that are in a state or form suitable for plaiting, interlacing, or similar process. Thus, the bamboo strips meet the definition of the expression “plaiting materials.” (See Note 1 of Chapter 46, supra.)
The applicable subheading for the bamboo placemat will be 4602.11.4500, 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division