The tariff classification of a bamboo wall covering from China

NY L89198 December 27, 2005 CLA-2-46:RR:NC:2:230 L89198 CATEGORY: Classification TARIFF NO.: 4601.91.2000 Ms. Amanda M. Garland F. Schumacher & Co. 1325 Cooch’s Bridge Road Newark, DE 19713-2311 RE: The tariff classification of a bamboo wall covering from China Dear Ms. Garland: In your letter dated November 21, 2005 you requested a tariff classification ruling. The ruling was requested on a bamboo wall covering. A representative sample of the product was submitted, which will be returned to you as you requested. The sample is a cut sheet of bamboo glued to a fabric backing. The bamboo is in the form of ¼” wide x 1/16” thick strips that are placed side by side. The backing is a woven cotton/polyester blend. The sample measures approximately 36” long x 3-1/2” wide. It has no trim or borders or any other additional material. The applicable subheading for the bamboo wall covering as represented by the sample will be 4601.91.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form . . , other, of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division