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NY R03132

February 3, 2006

CLA-2-44:RR:NC:2:230 R03132


TARIFF NO.: 4419.00.8000; 4421.90.9740

Ms. Tara Tompkins
Eighteen Karat International Product Sourcing Inc. 5292 272 Street
Langley, BC V4W 1S3

RE: The tariff classification of placemats and floor mats made of bamboo tiles from Canada

Dear Ms. Tompkins:

In your letter dated January 19, 2006 you requested a tariff classification ruling.

The ruling was requested on bamboo tile placemats (style # 36026, Natural Green and style # 36027, Black) and bamboo tile floor mats (style # 36028, Natural Green and style # 36029, Black). Pictures of the placemats finished in green and in black were submitted.

Both placemats and floor mats are comprised of small flat rectangular bamboo tiles, each measuring approximately 1” x 1-1/2”. Each tile is drilled twice, through its length and parallel to the top surface. The tiles are then strung together with thin plastic tubing. The difference between the two products is their size and the number of tiles used. The placemats measure 16” x 12”, and the floor mats measure 75” x 47”.

You referred to several rulings of bamboo placemats and doormats (NY L80136, NY K89608, NY 810301) that you believe are similar to the subject placemats and floor mats. The products in the referenced rulings were classified in chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for manufactures of plaiting materials.

Chapter Note 1 of Chapter 46 states that the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes. Bamboo in the form of strips, which comprised the products in the referenced rulings, is suitable for plaiting. However, bamboo in the form of small drilled tiles which are strung together like beads is not considered to be suitable for plaiting. Therefore, bamboo tiles are not plaiting material, and products made from them are not classifiable in chapter 46.

The applicable subheading for the bamboo tile placemats, style # 36026 and # 36027, will be 4419.00.8000, HTSUS, which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the bamboo tile floor mats, style # 36028 and # 36029, will be 4421.90.9740, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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 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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