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NY K81679

February 2, 2004
CLA-2-46:RR:NC:2:230 K81679


TARIFF NO.: 4602.10.4500

Ms. Lesa Hubbard
J.C. Penney Company, Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of bamboo shades from China

Dear Ms. Hubbard:

In your letter dated January 6, 2004 you requested a tariff classification ruling.

The ruling was requested on bamboo window shades, lot number 736-6303. A sample of a 23” x 72” shade, packed in a clear plastic retail box, was submitted for our review. The shade will be imported in several different sizes.

The sample is a finished shade complete with all mounting hardware. The shade is constructed of bamboo strips measuring approximately 1/16” thick and ¼” wide. The strips are placed side by side with their edges slightly overlapping each other and are held together with interwoven thread. The shade has a wooden headrail and a valance made of the same bamboo strips. The ends of the valance and the shade are finished by turning the woven bamboo strips under in a manner similar to a hem.

You believe that the bamboo shade is classifiable as an article made up of plaiting materials in subheading 4602.10.4500, Harmonized Tariff Schedule of the United States (HTSUS). However, you state that your supplier believes that the bamboo shade is classifiable as an article of wood in subheading 4421.90.4000, HTSUS, because, in the supplier’s opinion, the bamboo is not flexible.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

Chapter Note 1 of chapter 46, HTSUS, states, in part, that “the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes.”

Chapter Note 3 of chapter 46, HTSUS, states:

For the purposes of heading 4601, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

The subject bamboo shade is composed of material meeting the description of products of heading 4601, that is, plaiting materials bound together in parallel strands. Bamboo in the form of strips is considered to be in a state or form suitable for plaiting.

Chapter Note 1 (b) of chapter 44, HTSUS, excludes bamboo of a kind used primarily for plaiting from classification in chapter 44.

The applicable subheading for the bamboo shade, lot number 736-6303, will be 4602.10.4500, 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, other; of one or more of the materials bamboo, rattan, willow or wood, other. The rate of duty will be 6.6 percent ad valorem.

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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski

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