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NY 817120

December 20, 1995

CLA-2-44:RR:NC:GI:230 817120


TARIFF NO.: 4421.90.9840

Mr. Simon de Jong
International Trade Advisor
The Netherlands Chamber of Commerce
4200 Wisconsin Avenue, NW
Washington, DC 20016

RE: The tariff classification of bamboo garden panels from China

Dear Mr. de Jong:

In your letter dated November 17, 1995, on behalf of Arends Trading of the Netherlands, you requested a tariff classification ruling.

The ruling was requested on a product described as a bamboo screen for decorative gardening purposes. A photograph submitted shows a single panel made of whole bamboo poles. The panel consists of a frame with bamboo poles running diagonally across most of the panel and with a lattice pattern on the top portion. The panel also appears to have a handle. Other descriptive literature submitted shows other styles of panels. The panels measure 90 cm by 180 cm, 60 cm by 180 cm or 180 cm by 180 cm. None of the panels appear to be hinged together. The bamboo panels may be used variously as fencing, screens, gates or trellises in an outdoor garden. The panels may be used individually or they may be attached together.

The applicable subheading for the bamboo garden panels will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. Effective January 1, 1996, the rate of duty will be 4.4 percent ad valorem. This ruling is being issued under the provisions of Section 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 212-466-5779.


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