CLA-2-46:OT:RR:NC:2:230
Ms. Jeannette Valdivia
J Cortina, Inc.
603 E. Jackson St.
Tampa, FL 33602
RE: The tariff classification of bamboo plant tag holders from China
Dear Ms. Valdivia:
In your letter dated August 15, 2013, you requested a tariff classification ruling. The ruling was returned to you for additional information, which you resubmitted to this office on November 6, 2013.
The ruling was requested on bamboo plant tag holders. Photographs and samples were submitted for our review. One of the samples will be retained for reference; the others will be returned to you.
The items are plant tag holder measuring from 8 inches to 14 inches in length. Each holder functions as a stake; each measures 4mm wide by 2mm thick, and is cut into a point at one end for insertion into soil. At the other end, the bamboo has been reduced to less than 1mm in thickness. The thinned bamboo is curled into a coil of two loops measuring approximately 20mm across; a plant tag card is inserted into the slot formed between the two loops.
The bamboo from which the holders are constructed constitutes a plaiting material, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS):
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 bamboo has been cut, thinned, and curled to form articles made directly to shape.
The applicable subheading for the bamboo plant tag holders 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 certain enumerated items: 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division