The tariff classification of Tapa Cloth Wall Hanging from Samoa

N042262 November 20, 2008 CLA-2-14:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Judith L. Webb 2435 Waipuna Road Lihue, HI 96766 RE: The tariff classification of Tapa Cloth Wall Hanging from Samoa Dear Ms. Webb: In your letter dated October 15, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The article in question consists of a tapa fabric which is derived from Mulberry bark. The bark is stripped off the stem, soaked in water and then pounded into a white cloth. There is no weaving process performed in the fabrication of the cloth. After the fabric is finished a design is added to the surface of the tapa cloth. You state that the design is made by rubbing a paste made from Mangrove bark onto the fabric. Information supplied indicates that the tapa cloth is not made from textile fibers, but consists wholly of vegetable materials. The applicable subheading for the Tapa Cloth Wall Hanging will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable products not elsewhere specified or included: Other: Other… Other.” The rate of duty will be free.    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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division