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The tariff classification of decorative articles, of bamboo leaves and pine cones, from China.
Issued March 30, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 808069 (March 30, 1995)
Tariff classification
HTS codes: 4602.10.4500
Headings: 4602
Product description
A photograph of the product in question, described only as a "decorative item," was submitted and will be retained for reference. It shows a cone-shaped object resembling a small tree or bush, the exterior of which appears to be made up of alternating concentric layers of bamboo leaves and pine cones. Not visible but also said to be present are bamboo canes and/or strips, which presumably form the article's internal structure. The product is said to be offered in both 16 and 20 inch versions; we presume this dimension pertains to its height. Your client indicates that the item is designed to be a year-round decoration. It is expected that following importation, users will either display it as is or add embellishments such as artificial flowers, fruits, etc.
CBP rationale
The applicable subheading for the above-described decorative item will be 4602.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of vegetable materials, made directly to shape from plaiting materials or made up from articles of heading 4601: of one or more of the materials bamboo, rattan, willow or wood.
Full text
NY 808069 March 30, 1995 CLA-2-46:S:N:N8:230 808069 CATEGORY: Classification TARIFF NO.: 4602.10.4500 Ms. Kathleen T. Maloney Fritz Companies, Inc. P.O. Box 171038 Nashville, TN 37217 RE: The tariff classification of decorative articles, of bamboo leaves and pine cones, from China. Dear Ms. Maloney: In your letter dated March 13, 1995, on behalf of Jim Marvin Enterprises, you requested a tariff classification ruling. A photograph of the product in question, described only as a "decorative item," was submitted and will be retained for reference. It shows a cone-shaped object resembling a small tree or bush, the exterior of which appears to be made up of alternating concentric layers of bamboo leaves and pine cones. Not visible but also said to be present are bamboo canes and/or strips, which presumably form the article's internal structure. The product is said to be offered in both 16 and 20 inch versions; we presume this dimension pertains to its height. Your client indicates that the item is designed to be a year-round decoration. It is expected that following importation, users will either display it as is or add embellishments such as artificial flowers, fruits, etc. The applicable subheading for the above-described decorative item will be 4602.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of vegetable materials, made directly to shape from plaiting materials or made up from articles of heading 4601: of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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