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NY L88920

December 27, 2005

CLA-2-46:RR:NC:SP:230 L88920


TARIFF NO.: 4602.10.4500

Ms. Rita Lowry
Star Designs
Division of Sunham Home Fashions
4635 Progress Drive
Columbus, IN 47201

RE: The tariff classification of a bamboo rug from China.

Dear Ms. Lowry:

In your letter dated November 16, 2005, you requested a tariff classification ruling.

A sample identified as a “bamboo rug” (product # 14), described as an accent rug for use in the home, was submitted for our examination. The sample is a corner section of a rug consisting of numerous parallel bamboo strips, each approximately 15 mm wide by 2½ mm thick, placed edge-to-edge and glued to a backing sheet of nonwoven textile fabric. A 2-inch-wide woven cotton textile fabric border is sewn around the perimeter of the article.

You have suggested that the above-described product is classifiable within heading 4601 of the Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for certain sheet goods, including mats, of plaiting materials. However, when such goods incorporate add-ons such as the textile border present on the current sample, they are instead considered “made-up articles” of heading 4602, HTS.

The applicable subheading for the # 14 “bamboo rug” will be 4602.10.4500, HTS, 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 then wickerwork. The rate of duty will be 6.6%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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