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January 6, 1999

CLA-2-44:RR:NC:2:230 D85688


TARIFF NO.: 4421.90.9840

Mr. Jerry Chan
315 San Marino Ave.
San Gabriel, CA 91775

RE: The tariff classification of a bamboo bead vest from China

Dear Mr. Chan:

In your letter dated December 11, 1998 you requested a tariff classification ruling.

The ruling was requested on a bamboo vest. A sample was submitted which will be returned to you as you requested. The sample consists of an adult medium size vest made of cylindrical bamboo beads 5mm to 7mm long and 2mm to 3mm across and round colored wood beads approximately 3mm in diameter. The beads are strung in a criss cross pattern with a bamboo bead alternating with a wood bead.

Bamboo beads are not classifiable as plaiting materials provided for in chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS). Chapter Note 1 to chapter 46 states that the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes. Bamboo beads are not suitable for any of these processes.

Bamboo beads may be classified as wood. Chapter Note 6 to chapter 44, HTSUS, states that any reference to “wood” in a heading of this chapter applies also to bamboo and other materials of a woody nature.

The applicable subheading for the bamboo bead vest will be 4421.90.9840, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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