CLA-2-44:OT:RR:NC:N5:130
Mr. Donal O’Riordain
Donal O'Riordain
Tir na nOg,
Bandon, Co Cork P72F677
IRELAND
RE: The tariff classification of woven rush crosses from Ireland
Dear Mr. O’Riordain:
In your letter, dated January 7, 2026, you requested a binding tariff classification for woven rush decorative
crosses. Product information and photos were submitted for our review.
The product under consideration is a decorative woven rush cross known as St. Brigid’s Cross. Rushes are
harvested, dried, and woven by hand. The rushes are flattened and woven into a square that forms the center
of the cross, and the arms of the cross are each offset to one side of each side of the square. We estimate the
cross to be approximately 5 inches square. The cross is designed to be hung on the wall. The cross is
attached to a paperboard card that is printed with St. Brigid’s blessing and the story of St. Brigid.
Note 1 to Chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS) specifically defines
rushes as plaiting material:
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.
Rushes are specifically vegetable material and are in a form suitable for plaiting or interlacing. As such,
articles such as the St. Brigid’s Cross are classifiable in Chapter 46.
The applicable subheading for the St. Brigid’s Cross made of interwoven rushes will be 4602.19.8000,
HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting
materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other:
Other: Other. The general rate of duty will be 2.3 percent ad valorem.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division