CLA-2-46:OT:RR:NC:2:230
Mr. Mathew Samuel
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of a wooden embroidery hoop from China or Vietnam
Dear Mr. Samuel:
In your letter dated December 13, 2013, you requested a tariff classification ruling.
The ruling was requested on a wooden embroidery hoop described as “Bamboo Quilting Hoop” (Item# 10124139). A representative sample was submitted for our review. The sample will be retained for future reference. This ruling applies only to the instant item. Items of different dimensions may be classified in different headings.
The sample consists of two round hoops, each constructed of a solid bamboo strip measuring approximately 10mm (W) x 3mm thick. The hoops are 3 ¾” and 4” in diameter respectively. The smaller hoop fits inside the larger hoop. A metal clamp is fitted on top of the larger hoop and is used to tighten the item. You state the hoop is used to tighten the area of the quilt in which you are working.
The bamboo strip from which the hoop is 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.
You state that your vendor suggests that the hoop is classified under subheading 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. However, the article is constructed of a plaiting material and is more specifically provided for in heading 4602, HTSUS.
The applicable subheading for the wooden quilting hoop 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division