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NY 863581

June 11, 1991

CLA-2-46:S:N:N1:230 863581


TARIFF NO.: 4602.10.1900; 9902.46.02

Mr. David A. Eisen
Siegel, Mandell & Davidson, P. C.
One Whitehall Street
New York, NY 10004

RE: The tariff classification of a fern basket with a textile grandma decoration from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated May 21, 1991, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The ruling was requested on "Grandma Greta's Chocolate Chip Cookies" basket. A sample was submitted. It will be returned to you as you requested. The sample consists of a plaited fern basket approximately four inches in diameter and three inches high with an additional four inch high handle. A clear plastic liner is fitted inside the basket. Permanently sewn to the top of the handle is a textile grandmother figure. The figure is composed of a stuffed head and arms with a loose dress and apron that drape over the basket. Feet are sewn to the bottom of the dress with the basket serving as the body of the figure. The dress does not completely cover the basket; a substantial portion of the basket remains visible. The composite article is essentially a basket designed to hold cookies or other things. The textile grandma figure is for decoration only.

The applicable subheading for the basket with the grandma decoration will be 4602.10.1900, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of other vegetable materials. The rate of duty 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.

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

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