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NY 858121

December 13, 1990

CLA-2-46:S:N:N1:230 858121


TARIFF NO.: 4602.10.1900; 9902.46.02

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: The tariff classification of a wood chip container with a stuffed animal decoration from China

Dear Mr. Shoichet:

In your letter dated November 15, 1990, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

A sample of a "Harvest Basket" was submitted. It will be returned to you as you requested. The Harvest Basket consists of a wood chip container with part of a stuffed textile animal on the outside. The container is made of thin wood strips aligned side by side and held together with cross strips on the outside. The container has a handle and resembles a pail. A stuffed textile raccoon detached from its feet and without full legs is glued to the outside of the container. It serves to decorate the container. The essential character of this article is imparted by the basket container which provides the function of the article.

The applicable subheading for the Harvest Basket as represented by the sample will be 4602.10.1900, Harmonized Tariff Schedule of the United States (HTS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials . . . : Of vegetable materials: Other baskets and bags, whether or not lined: Other. The duty rate will be 4.5 percent ad valorem.

The duty for wicker products provided for in subheading 4602.10.1900, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or after October 1, 1990 and on or before December 31, 1992.

Your inquiry does not provide enough information for us to give a classification ruling on a basket with a full-bodied stuffed animal. Your request for a classification ruling should include an actual sample of that particular article.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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