The tariff classification of a cutting board and a bowl made of laminated bamboo from China

NY K85697 June 3, 2004 CLA-2-44:RR:NC:2:230 K85697 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Yvonne M. W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a cutting board and a bowl made of laminated bamboo from China Dear Ms. Richardson: In your letter dated April 27, 2004, on behalf of your customer, Bed Bath & Beyond, you requested a tariff classification ruling. The ruling was requested on two products identified as a Bamboo Cutting Board (style # B00011) and a Bamboo Bowl (style # B00009S). Samples of the products were submitted for our review. They will be returned to you as you requested. The cutting board, style # B00011, is a flat board measuring approximately 10” x 10” x 11/16” thick and having four slightly convex shaped sides with rounded edges and corners. The board is made of multiple laminated unidirectional bamboo strips each approximately 5 mm thick and 11/16” wide. The bowl, style # B00009S, is a round vessel with a shaped base and which measures approximately 5-7/8” in diameter and 2-1/4” high. It is composed of three glued sections of laminated bamboo strips approximately 5 mm thick. The cutting board and the bowl are composed of 100 % bamboo. The bamboo making up these products is not in the form of plaiting material of chapter 46 of the Harmonized Tariff Schedule (HTS). Rather, it is in the form of laminated 5 mm thick strips, which is classifiable as wood in chapter 44, HTS. The applicable subheading for the bamboo cutting board, style # B00011, and the bamboo bowl, style # B00009S, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware of wood, other. The rate of duty will be 3.2 percent ad valorem. Importations of these products may be subject to import regulations administered by the U. S. Food and Drug Administration (FDA). You may contact the FDA regarding applicable regulations at the following location: 5600 Fishers Lane, Rockville, Maryland 20857. 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 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 Customs Service. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division