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NY D82111




September 25, 1998

CLA-2-46:RR:NC:2:230 D82111

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.4500

Mr. Lakshmi Sastry
The Silk Route Inc.
3105 Bay to Bay Blvd.
Tampa, FL 33629

RE: The tariff classification of fabric lined bamboo shades from India

Dear Mr. Sastry:

In your letter dated September 1, 1998 you requested a tariff classification ruling.

The ruling was requested on two styles of fabric lined bamboo shades. A sample of each was submitted. One sample measures approximately 36 inches wide and 62 inches long. It consists of thin bamboo strips placed side by side and held together with thread. A decorative textile print border about 2-1/4 inches wide provides additional support for the bamboo strips. The back of the shade is fully lined with white fabric. The second sample measures approximately 24-1/2 inches wide and 62 inches long. It also consists of thin bamboo strips placed side by side and sewn with thread, and it has a textile border and a fabric lining. This style differs in that the bamboo strip front is additionally block printed with a design. Both styles have a hanging rod, hooks, string pulley and other hardware.

The essential character of these shades is imparted by the bamboo. The bamboo strips make the shade and play a primary role. The fabric lining and border add reinforcement and decorative finishing and play a secondary role.

The applicable subheading for the fabric lined bamboo shades will be 4602.10.4500, 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; of one or more of the materials bamboo, rattan, willow or wood; other. The duty rate will be 6.6 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4602.10.4500, HTSUSA, which are products of India are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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,

Robert B. Swierupski

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