The tariff classification of a bamboo vase from China

NY R01653 April 22, 2005 CLA-2-46:RR:NC:2:230 R01653 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Ms. Shirley Schmidt Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of a bamboo vase from China Dear Ms. Schmidt: In your letter dated March 21, 2005 you requested a tariff classification ruling. The ruling was requested on a large olive shaped vase, SKU # 2082051. A photograph of the vase was submitted. The vase is 36” tall, 8” in diameter at the mouth and bulges to 17” in diameter at the middle. It is made primarily of bamboo with some rattan and plywood at the mouth of the vase. According to the photograph, the bamboo is in the form of strips, which are placed side-by-side and bent to shape. The vase is intended for decorative use. Although intended primarily for decorative use, the vase is nevertheless a type of container or basket made of plaiting material. Bamboo in strip form is a plaiting material other than wickerwork. The applicable subheading for the bamboo vase, SKU # 2082051, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other baskets and bags, whether or not lined, of bamboo, other. The rate of duty will be 10 percent ad valorem. 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