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NY K88380

August 18, 2004
CLA-2-44:RR:NC:SP:230 K88380


TARIFF NO.: 4405.00.0000

Ms. M. Susan Lyons
Pier 1 Imports, Inc.
Attn: Import Compliance
P.O. Box 961020
Fort Worth, TX 76161-0020

RE: The tariff classification of bamboo “filler” (shavings) from China.

Dear Ms. Lyons:

In your letter dated July 30, 2004, you requested a tariff classification ruling.

A sample described as “bamboo colored filler,” intended for use in Easter baskets or as decorative filler for floral arrangements, was submitted for our examination and is being returned to you as requested. It is a tangled mass of fine shavings of bamboo of uniform size and of considerable length, dyed to a uniform color and packed in a clear, 2-piece acetate box measuring 1½” x 5½” x 7½”. The box, which is secured by an organza ribbon tied around it, also contains a single domesticated chicken feather. (The latter, whose purpose is not specified, will be treated as de minimis for tariff classification purposes.)

The applicable subheading for the “bamboo colored filler” (SKU # 2037620) will be 4405.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for wood wool (excelsior). The rate of duty will be 3.2%.

The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:

4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (301) 734-8896

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 Border Protection (CBP) 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 CBP.

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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