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NY B89779

October 9, 1997

CLA-2-46:RR:NC:SP:230 B89779


TARIFF NO.: 4602.10.0900

Ms. Marianne Miranda
Federated Merchandising Group
11 Penn Plaza
New York, N.Y. 10001

RE: The tariff classification of a picnic basket set from China.

Dear Ms. Miranda:

In your letter dated September 8, 1997, you requested a tariff classification ruling.

A sample identified as style NT-376666 was submitted and is being returned to you as requested. It is an 11" x 14" x 12"(H) fabric-lined picnic basket containing an assortment of plastic dinnerware (four each of plates, mugs, forks, knives and spoons). The plates and utensils are held in place by several elasticized fabric loops attached to the basket's lining. Despite the presence of the dinnerware, the basket's interior provides ample additional space for food and other items normally transported to a picnic.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the above-described items constitute "goods put up in sets for retail sale," and that their essential character is imparted by the basket.

The basket itself is cube-like in shape and features dual carrying straps (leather or imitation leather) and a bifurcated flip-open lid with a clasp closure. It is constructed of inter-woven pieces of fern midrib and wide, flat strips of bamboo. Although you argue that the fern imparts the basket's essential character, we disagree. We find that the bamboo predominates over the fern in terms of overall surface area and appearance. We also note that the rims of the basket and its lid appear to be constructed of bamboo (although these pieces of bamboo are wrapped with and concealed by decorative strips of an unidenti-fied plaiting material). Thus, the bamboo will be considered the material which imparts the essential character of the composite basket.

The applicable subheading for the complete style NT-376666 picnic basket set will be 4602.10.0900, HTS, which provides for other (than certain enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials: 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.


Robert B. Swierupski

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