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NY B89507

October 2, 1997

CLA-2-46:RR:NC:2:230 B89507


TARIFF NO.: 4602.10.1400

Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of ornamental strollers from Vietnam

Dear Mr. Stewart:

In your letter dated August 28, 1997, on behalf of your client, Repro Crafters Inc., you requested a tariff classification ruling.

This ruling was requested on merchandise described as Ornamental Rattan Strollers, style numbers 305 (large), 306 (small) and 308 (micro). A representative sample with overall measurements of 11 inches high, 9 inches wide and 6 inches deep was submitted. The sample is in the form of a stroller with a basket, hood, handlebar and wheels. The basket portion consists of a rectangular top rim made of wood, all sides made of plaited rattan rods and a bottom made half of wood and half of plaited rattan rods. The basket is lined with textile fabric. The hood consists of a metal frame and textile fabric. The basket is supported by a metal framework which connects the basket to the wheels and handlebar. The wheels are made of wood and metal. The handlebar is made of wood.

The stroller is intended to be used for ornamental purposes. It is not considered to be furniture and it is not suitable for use as a toy. It may however be used as a container or basket. A value/weight breakdown included with your letter shows that metal exceeds in value and weight all the other components. However, we find that the essential character of this stroller is imparted by the rattan. The metal components play a secondary role in the functioning of this article as a basket. Of the components comprising this basket, rattan makes up the greater portion in area and has the greater visual impact. The rattan is in the form of rods or wickerwork.

The applicable subheading for the ornamental strollers made up of the same components as represented by the sample will be 4602.10.1400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of rattan or of palm leaf; wickerwork. The rate of duty from Vietnam will be 50 percent ad valorem.

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.


Robert B. Swierupski

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