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NY D83091

October 28, 1998

CLA-2-46:RR:NC:SP:230 D83091


TARIFF NO.: 4602.10.1600

Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification and country of origin status of a rattan basket with textile cover, from China.

Dear Mr. Keller:

In your letter dated September 24, 1998, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling.

A sample was submitted and is being returned to you as requested. It is identified as a "Turkey Covered Basket Set" (Stock # 1295TDT1647) which will be marketed as a functional bread/roll basket or decorative centerpiece. The product consists of two parts. One part is an oval basket, about 8" x 9" x 4 1/2"(H), made of flat, interwoven strips of rattan. The other part, which resembles the upper portion of a turkey, is a removable textile cover for the basket.

This product will be considered a composite good whose essential character is imparted by the rattan basket. The textile cover will be regarded as a decorative enhancement.

The applicable subheading for the "Turkey Covered Basket Set" will be 4602.10.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials: of rattan or of palm leaf. The rate of duty will be 5.5%.

An attachment to your letter indicates that the polyester fiber stuffing and a minor portion of the fabric used to manufacture the textile cover in China are obtained from sources in Taiwan. For that reason, you requested a country of origin determination pursuant to Section 102.21 of the Customs Regulations (19 C.F.R. 102.21), which sets forth special origin rules for imported textile and apparel products. However, the provisions of Section 102.21 will not apply to the instant merchandise because its classification in Chapter 46 places it outside the scope of the special rules. (19 C.F.R. 102.21(b)(5) is noted.)

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1, Customs Regulations (19 CFR 134.1), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin."

It is our understanding that the rattan basket is wholly of Chinese origin, and that the manufacturing operations (i.e., die cutting of fabric, sewing, insertion of stuffing) which create the cover take place in China. The materials (Chinese and Taiwanese) used to make the cover undergo a substantial transformation as a result of the manufacturing process in China.

Thus, China is the country of origin of the article, which should be legibly marked accordingly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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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