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HQ 083349

June 2, 1989

CLA-2 CO:R:C:G 083349 CB


TARIFF NO.: 6302.53.0030

Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024

RE: Classification of a bun warmer from the Philippines

Dear Mr. Golla:

This ruling is in response to your letter of September 30, 1988, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for a bun warmer.


The sample bun warmer, item no. 22344, is composed of a bamboo basket and a lid and liner of a coated blended fabric approximately 65 percent polyester and 35 percent cotton. The fabric is coated on the exterior visible surfaces only. Both the lid and liner are filled with polyfoam.


Is the subject merchandise classifiable in Chapter 46, HTSUSA, as basketware, or as table linen in Chapter 63, HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 states, in part, that "classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following [GRI's]...." GRI 3(b) provides that composite goods consisting of different materials "....which cannot be classified by reference to 3(a), shall be classified as if they consisted of
the material or component which gives them their essential character...."

With regard to the subject merchandise, the basket and textile cover qualify as composite goods. They are two components adapted each to the other which would not normally be offered for sale in separate parts. Since the basket and textile cover fall under separate headings in the HTSUSA, GRI 3(b) requires that a determination of which component imparts the essential character to the goods must be made, if possible.

The subject merchandise consists of a removable lid and inside liner. When sold to the consumer, the textile lid and liner sit within the bamboo basket. Each component plays an essential part in performing the goal of the bun warmer which is to keep bread warm. The basket performs an essential function in that it holds the bread and gives the merchandise shape. The textile/foam component serves to keep the bread warm and is also decorative. Thus, neither component clearly imparts the essential character.

When, as in this case, the component which gives the goods at issue their essential character cannot be determined, classification is ascertained by utilizing GRI 3(c). GRI 3(c) provides that goods which are not classifiable under 3(a) or (b) shall be classified under the heading which occurs last in numerical order. If classified separately, the textile cover would fall under the provision for other table linen, of man-made fibers, other, subheading 6302.53.0030. The basket would be classified under the provision for basketwork, of vegetable materials, of bamboo, subheading 4602.10.100. Applying GRI 3(c), the bun warmer is classifiable under subheading 6302.53.0030, since it occurs last in numerical order.


The bun warmer is classifiable in subheading 6302.53.0030, textile category 666, and is dutiable at 12.8 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local

Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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