The tariff classification of bamboo mats from China

N240398 April 16, 2013 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4601.21.9000 Mr. Steve Henry Herman Steve Henry WoodCraft LLC 4 Pine Tree Lane Chapel Hill, NC 27514 RE: The tariff classification of bamboo mats from China Dear Mr. Herman: In your letter dated April 4, 2013, you requested a tariff classification ruling. The ruling was requested on bamboo mats which you identified as the covering for the roof of a SUKKAH hut. Detailed product specifications were submitted for our review. The mats consist of numerous parallel bamboo slats (approximately ½” wide x 1.5 mm in individual thickness) that have been placed side by side and held together with a woven monofilament thread. The finished articles have no backings or borders. You state that the mats will be imported in sizes from 4’ x 8’ to 8’x 12’. The applicable subheading for the bamboo mats will be 4601.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example mats, matting, screens): Mats, matting and screens of vegetable materials: Of bamboo: Other: Other. The rate of duty will be 8 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, Thomas J. Russo Director National Commodity Specialist Division