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NY L80168

October 26, 2004

CLA-2-46:RR:NC:2:230 L80168


TARIFF NO.: 4602.10.4500

Ms. Tonja Davenport
Import Department
Dollar General Corporation/ Dolgencorp, Inc. 100 Mission Drive
Goodlettsville, TN 37072-2171

RE: The tariff classification of bamboo paper plate holders from China

Dear Ms. Davenport:

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

The ruling was requested on paper plate holders. A sample of SKU # 2-232-0448, 4pk Bamboo Paper Plate Holder, was submitted. The sample consists of a set four 10” diameter round plate holders. The plate holders are made of interwoven narrow strips of bamboo. One of the plate holders is dyed blue, one is pink and two are natural colored. The sample will be returned to you as you requested.

A quote sheet from your supplier, which was included with your ruling request, gives subheading 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as the tariff number for this item. However, this subheading is not applicable because it provides for basketwork, wickerwork and other articles made from plaiting materials; other, of one or more of the materials bamboo, rattan, willow or wood, wickerwork. Wickerwork in this tariff context means plaiting materials in the form of rods or twigs.

The applicable subheading for the bamboo paper plate holders, made from bamboo in the form of strips, SKU # 2-232-0448, will be 4602.10.4500, HTSUSA, which provides for basketwork, wickerwork and other articles made from plaiting materials; other, of one or more of the materials bamboo, rattan, willow or wood, other (than wickerwork). 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 U.S. 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 the 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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