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NY B86053




June 26, 1997

CLA-2-46:RR:NC:SP:230 B86053

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800; 7323.99.9060; 4420.90.6500; 4602.10.0900

Ms. Brigit Hamanaka
Ken Hamanaka Co. Inc.
Crosswinds International Inc.
5777 W. Century Blvd. #760
Los Angeles, CA 90045

RE: The tariff classification of baskets and boxes from China.

Dear Ms. Hamanaka:

In your letter dated May 30, 1997, on behalf of Skymagic USA Inc. (Los Angeles), you requested a tariff classification ruling. Five samples were submitted and are being returned to you.

Style GH-521/2 is a 14" x 22" x 12 1/2" (H) basket whose bottom and side panels are composed of interwoven strips of an unspecified vegetable material that appears to be fern midrib. It is lined with polyester/cotton textile fabric and features a padded wooden flip-open lid completely covered with such fabric. The lid can be secured with a "Velcro"-type closure (a feature shared by all of the other products described in this letter). At each end of the basket there is a small handle attached to the rim. This basket will be imported with a smaller one of the same kind nested inside.

The applicable subheading for the style GH-521/2 nested baskets will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials, whether or not lined. The rate of duty will be 4.5%.

Style GH-517/2 is a hexagonal basket with a diameter of about 8 1/2" and a height of 5 1/2". Its sides consist of a painted steel-wire lattice, partially lined with fabric-covered cardboard, and bordered with bamboo rims at the top and bottom edges. Its base is made of wood, covered on the bottom with paper and, on the exposed surface inside the basket, with textile fabric. It also features a padded, flip-open lid made of fabric-covered wood, and a swinging handle made of fabric-covered bamboo. A smaller basket of the same kind will again be nested inside.

With reference to General Rule of Interpretation 3(c), HTS, style GH-517/2 will be considered a composite good whose essential character is not imparted by any single material or component. It will therefore be classified under the heading which comes last in numerical order among those which equally merit consideration. In this instance, the heading pertaining to the metal comes last.

Accordingly, the applicable subheading for the style GH-517/2 nested baskets will be 7323.99.9060, HTS, which provides for other (non-enumerated) table, kitchen or other household articles of iron or steel, not coated or plated with precious metal. The rate of duty will be 3.4%.

Style GH-590/2 is a 7" x 10" x 5 1/2" (H) box with a wooden base and with sides consisting of a wooden framework covered on the exterior by a series of parallel, overlapping strips of chipwood. It has a padded, flip-open wooden lid, completely covered with textile fabric and incorporating, on the interior surface, an open pocket with elasticized top. The box, which is lined with fabric-covered cardboard, has a swinging handle made of fabric-covered bamboo. When imported, a smaller box of the same kind will be nested inside.

The applicable subheading for the style GH-590/2 nested boxes will be 4420.90.6500, HTS, which provides for jewelry boxes, silverware chests...tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other than cigar and cigarette boxes: lined with textile fabrics. The rate of duty will be 0.9 cent per kilo + 1.2%.

Style 1695/2 is a 7" x 10" x 5" (H) wooden box with a flip-open lid. Its padded exterior is completely covered with design-printed textile fabric and with a band of decorative lace. The interior is lined with fabric-covered cardboard. The inside surface of the lid incorporates a pin cushion and an open pocket with elasticized top. The box also has a swinging handle made of fabric-covered bamboo. A smaller box, basically the same but lacking a pin cushion and handle, is nested inside.

The applicable subheading for the style 1695/2 nested boxes will be 4420.90.6500, HTS, which provides for jewelry boxes, silverware chests...tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other than cigar and cigarette boxes: lined with textile fabrics. The rate of duty will be 0.9 cent per kilo + 1.2%.

Style 97008/2 is a 6" x 6" x 3 1/2" (H) basket whose bottom and side panels are made of interwoven strips of unspecified vegetable materials. The bottom appears to be composed entirely of flat bamboo strips. All of the vertical pieces and some of the horizontal pieces of the sides also appear to be flat bamboo strips, while the remaining side pieces appear to be fern midribs. The upper and lower rims look like fern-wrapped bamboo. The basket, which has a flip-open lid composed of padded, fabric-covered wood, is fully lined with textile fabric. It also features a swinging handle made of fabric-covered bamboo. The bamboo, since it appears to predominate over the fern in quantity and importance, will be considered to impart the essential character of this style. A smaller basket of the same kind will again be nested inside.

The applicable subheading for the style 97008/2 nested baskets will be 4602.10.0900, which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials, whether or not lined: of bamboo: other than wickerwork. The rate of duty will be 10%.

This ruling is being issued under the provisions of Part 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.

Sincerely,

Gwenn Klein Kirschner

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