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NY 817818

January 26, 1996

CLA-2-46:RR:NC:GI:230 817818


TARIFF NO.: 4602.10.1800; 6304.92.0000

Mr. Peter J. Norton
Lillian Vernon Corporation
543 Main Street
New Rochelle, NY 10801

RE: The tariff classification of a woven wood pie carrier with a cotton cover from China; composite goods, G.R.I. 3(b)

Dear Mr. Norton:

In your letter dated December 22, 1995 you requested a classification ruling.

The ruling was requested on a wood pie carrier with a cotton cover. A sample was submitted which consists of a square basket with two long handles and a fitted textile cover or lid. The basket measures 12 inches long by 12 inches wide by 7-1/2 inches high and is made of woven wood strips under 1/16 inch in thickness. The 9 inch high rotating handles are made of solid bent wood. The lid cover is sewn to fit exactly over the top of the basket by having seams at the four corners and the appropriate cutouts for the handles.

The basket and cover qualify as composite goods. They are adapted one to the other and together form a whole not offered for sale in separate parts. In accordance with General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedules of the United States Annotated, (HTSUSA), they will be classified under the tariff heading for the component which imparts the essential character. The essential character of the wood pie carrier is imparted by the basket because the basket contributes the primary function of the article which is to carry pies.

You also requested the classification of extra covers to be imported in each carton. The additional covers are required in order to compensate for errors in embroidering customers' names which you intend to do after importation. The additional covers are classifiable separately under the applicable heading.

The applicable subheading for the woven wood pie carrier with a cotton cover will be 4602.10.1800, HTSUSA, which provides for other baskets and bags, whether or not lined, of other vegetable materials, made directly to shape from plaiting materials. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for extra cotton covers will be 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404; other; not knitted or crocheted, of cotton. The duty rate will be 7 percent ad valorem.

The extra cotton covers fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 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.


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