United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 882794 - NY 883030 > NY 882814

Previous Ruling Next Ruling

NY 881814

CLA-2-39:S:N:N6:343 881814


TARIFF NO.: 3924.90.5000; 4602.10.1100

Mr. A. Silvey
Silvey Shipping Co. Inc.
Bldg. 75, North Hanger Road, Suite 211
JFK International Airport
Jamacia, N.Y. 11430

RE: The tariff classification of Easter baskets from China.

Dear Mr. Silvey:

In your letter dated December 31, 1992, on behalf of your client, The Paper Magic Group, a Subsidiary of Spearhead Industries, you requested a tariff classification ruling.

The samples, which accompained your letter, are four Easter baskets. Two styles are vinyl baskets, style numbers 3-611015 and 4-611190. Item 3-611015 is a mini basket measuring approximately 2 1/4 inches long by 1 3/4 inches wide by one inch deep equipped with folding handles. This mini basket is cellophane bulk packed with cardbord header. Style 4-611190 is a circular vinyl basket decorated with bunny illustrations and cut outs. It measures approximately 7 inches in diameter.

The applicable subheading for the vinyl baskets will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

Style 1-611240 is a rectangular bamboo Easter basket measuring approximately 8 1/2 inches long by 8 inches wide by 3 1/4 inches deep. The handle is decorated with a vinyl strip measuring approximately 1/4 inch wide. This model is also available in round and oval shapes, styles 1-611230 and 1-611250.

Style 2-611150 is a circular bamboo and vinyl Easter basket, measuring approximately 6 inches in diameter at the base and 3 1/2 inches deep, composed mostly of bamboo strips. The bamboo handle is decorated with a vinyl strip approximately 1/4 inch wide. Two vinyl strips are threaded around the body of the basket in the same manner in which the bamboo strips are used. This model is also available in rectangular and oval shapes, styles 2-61160 and 2-611170.

The applicable subheading for the bamboo baskets is 4602.10.1100, which provides for basketwork, wickerwork and other articles... of bamboo. The rate of duty will be 10 percent ad valorem.

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

Previous Ruling Next Ruling