The tariff classification of a bamboo mat from China
Issued September 18, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9760
Headings: 4421
Product description
The bamboo mat measures 28 inches long x 20 inches wide. The rectangular mat is composed of 100% bamboo. The mat is constructed of individual bamboo tiles that are held together by nylon thread. The individual tiles measure approximately 2 inches long x 3/4 inches wide x 3/16 inches thick. The rows of tiles have flat, rectangular rubber pieces glued at intervals on the underside of the mat to prevent slipping.
CBP rationale
The applicable subheading for the bamboo mat will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood.
Full text
N073521 September 18, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Johnny Mucciarone TradeAid Consultants Inc. 10636 Cote de Liesse Montreal, Quebec H8T 1A5 RE: The tariff classification of a bamboo mat from China Dear Mr. Mucciarone: In your letter dated August 24, 2009, you requested a tariff classification ruling on behalf of your client, Splash Home Inc. The ruling was requested on a bamboo mat suitable for indoor use. A sample of the product to be classified was submitted and will be returned to you as requested. The bamboo mat measures 28 inches long x 20 inches wide. The rectangular mat is composed of 100% bamboo. The mat is constructed of individual bamboo tiles that are held together by nylon thread. The individual tiles measure approximately 2 inches long x 3/4 inches wide x 3/16 inches thick. The rows of tiles have flat, rectangular rubber pieces glued at intervals on the underside of the mat to prevent slipping. The applicable subheading for the bamboo mat will be 4421.90.9760, Harmonized Tariff Schedule of the United States (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/. 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
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