The tariff classification of a bamboo shower curtain from China

NY L88944 May 8, 2006 CLA-2-46:RR:NC:2:230 L88944 CATEGORY: Classification TARIFF NO.: 4602.10.3500 Ms. Michelle Tseng Trade Am International 6580 Jimmy Carter Blvd. Norcross, GA 30071 RE: The tariff classification of a bamboo shower curtain from China Dear Ms. Tseng: In your letter dated November 15, 2005 you requested a tariff classification ruling. A letter notifying you that the ruling would be delayed pending laboratory analysis was sent on December 19, 2005. The ruling was requested on a 72” x 72” bamboo shower curtain. A sample of the shower curtain was submitted. The sample is composed of rods and strips of a plaiting material woven together with yarn. The rods and strips are placed side by side in the following repetitive pattern: five rods in a row, each approximately 1 mm in diameter x 72” long, alternate with one strip, approximately 2 mm wide x 72” long. The woven sheet of plaiting material has a polypropylene fabric border on all four edges and it has metal eyelets on top. Samples of the strips and rods were submitted to the Customs and Border Protection Laboratories and Scientific Services for an analysis of the plaiting material. Lab Report # NY20052976 dated April 25, 2006 determined that both the strips and the rods were made wholly of bamboo. The subject shower curtain is a composite good consisting primarily of two different materials: bamboo rods in the form of wickerwork and bamboo strips in the form of plaiting material other than wickerwork. The essential character of the shower curtain is imparted by the bamboo rods because of the greater area covered by the rods. The applicable subheading for the bamboo shower curtain described above will be 4602.10.3500, Harmonized Tariff Schedule of the United States (HTSUS), 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 mare of the materials bamboo, rattan, willow or wood: Wickerwork. The rate of duty will be free. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division