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HQ 956983




January 30, 1995

CLA-2 CO:R:C:T 956983 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.7020

Pat Golembieski
Home Depot U.S.A., Inc.
2727 Paces Ferry Rd., N.W.
Atlanta, GA 30339

RE: Fencing made of bamboo and reeds; not plaiting materials; Note 1, Chapter 46; Note 6, Chapter 44; materials of a woody nature; NYRL 800598

Dear Ms. Golembieski:

The Customs Service has had occasion to reexamine the classification determination made in New York Ruling Letter (NYRL) 800598, issued to you on August 9, 1994. We herein revoke that ruling for the reasons explained below. Notice of the proposed revocation of NYRL 800598 was published December 28, 1994, in the Customs Bulletin, Vol. 28, No. 52, pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103- 182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625). No comments were submitted.

FACTS:

The merchandise at issue is fencing made of bamboo and reeds. The bulk of the fencing consists of whole reeds sewn together side by side with thread. At each end is a peeled and polished strip of bamboo. As imported, the fencing measures 6 feet by 15 feet. The reeds, of a material other than bamboo, are natural plants that grow in lakes and rivers. Because they are whole reeds, with diameters from 2 mm to 4 mm, they are not readily flexible.

ISSUE:

What is the proper classification for the fencing at issue?

LAW AND ANALYSIS:

Our National Import Specialist experienced in the classification of the kind of articles at issue has advised us that the reeds making up the fencing at issue are not suitable for plaiting. Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides that plaiting materials are "materials in a state or form suitable for plaiting, interlacing or similar processes . . ." The reeds at issue, as whole reeds, lack the flexibility for plaiting. Consequently, the fencing made primarily of these materials cannot be classified in Chapter 46, HTSUSA.

Note 6 to Chapter 44, HTSUSA, provides the following: "For the purposes of this chapter . . . , any reference to 'wood' applies also to bamboo and other materials of a woody nature." Thus, the fencing at issue qualifies as wood for classification purposes, as it consists of bamboo and reeds that qualify as "other materials of a woody nature."

Since no heading of chapter 44 provides explicitly for fencing, the fencing at issue is classifiable under heading 4421, HTSUSA, which provides for other articles of wood. Specifically, it is classifiable as assembled fence sections in subheading 4421.90.7020, HTSUSA.

HOLDING:

The fencing at issue, made of bamboo and whole reeds, is classifiable as assembled fence sections in subheading 4421.90.7020, HTSUSA. The applicable duty rate is free. Accordingly, NYRL 800598 is hereby revoked.

In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

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