The tariff classification of a bamboo canister, utensil holder, and bowl from Vietnam

N183896 September 29, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.11.0900 Ms. Jane L. Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 N. Charles Street Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a bamboo canister, utensil holder, and bowl from Vietnam Dear Ms. Taeger: In your letter dated September 6, 2011, you requested a tariff classification ruling on behalf of your client, Brumis Imports, Inc. dba Core Bamboo. The ruling was requested on a bamboo canister, utensil holder, and bowl. Three representative samples were submitted for our review and will be returned to you as requested. The three items, listed above, are composed of narrow, coiled bamboo strips. The strips are pressed together with glue and shaped to one of three different forms using a mold. The surface of the items are then planed and sanded. The interior surface of the bowl and both containers is covered with a clear-coat stain, which you state is suitable for food contact. The outer surface of all three items is covered with a matte paint which obscures the bamboo grain. The bamboo canister is an open-top cylinder shaped container with a lid. The submitted sample measures approximately 8 ¾” high and 5 ½” in diameter. You state that the canisters come in small, medium, and large sizes (The submitted sample is the large size). The bamboo utensil holder is an open-top cylinder shaped container. The submitted sample measures approximately 7 ¼” at its highest point and 5 ¼” in diameter. The bamboo bowl is a round shaped with an open top. The bowl measures approximately 4” high and 11” in diameter. The bamboo canister, utensil holder, and bowl are composed of materials that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states: In this chapter, the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example strips of bark, narrow leaves and raffia, or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip the like of Chapter 54. The applicable subheading for the bamboo canister, utensil holder and bowl will be 4602.11.0900, 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: Of bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork). The rate of duty will be 10 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division