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NY A83284




May 22, 1996

CLA-2-46:RR:NC:GI:230 A83284

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.4500

Ms. Joyce Spano
Natural, Nydegger Transport Corporation
One World Trade Center, Suite 5345
New York, N.Y. 10048

RE: The tariff classification of a bamboo tray from China.

Dear Ms. Spano:

In your letter dated May 1, 1996, on behalf of Ben Rickert Inc. (Wayne, N.J.), you requested a tariff classification ruling.

A sample identified as a "bamboo tray - natural" (item #1840) was submitted and will be retained for reference. It measures about 5" x 8" x 7/8" and is said to be intended for ornamental purposes. The bed of the tray is composed of a series of parallel, flat bamboo strips spaced slightly apart from one another. Each strip is about 5/16" wide and 1/16" thick. Bamboo canes (tubes) form the sides and ends of the tray, but there are also a few reinforcing pieces (flat bamboo strips about 1/8" thick) at the center and at the ends of the article.

The strips forming the bed of the tray are sufficiently thin and flexible to be considered "plaiting materials" of Chapter 46, Harmonized Tariff Schedule of the United States (HTS). However, the canes and reinforcing pieces are too thick and rigid for such designation, and are thus considered "wood" of Chapter 44. (Note 1, Chapter 46, and Note 6, Chapter 44, HTS, are noted in this connection.)

Consequently, the article is a composite good consisting of both plaiting material and wood. With reference to General Rule of Interpretation 3(c), HTS, we find that neither type of material, by itself, can be said to impart the essential character of the overall product.

Accordingly (since the relevant heading in Chapter 46 numerically follows the relevant heading in Chapter 44), the applicable subheading for the "bamboo tray - natural" will be 4602.10.4500, HTS, which provides for other articles of vegetable
plaiting materials, of one or more of the materials bamboo, rattan, willow or wood: other than wickerwork. The rate of duty will be 6.6%.

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 (212) 466-5779.

Sincerely,

Roger J. Silvestri

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