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August 23, 1999

CLA-2-46:RR:NC:SP:230 E85728


TARIFF NO.: 4602.10.0900; 4602.10.1800; 4823.90.6500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Hoffacker:

In your letter dated August 3, 1999, you requested a tariff classification ruling on behalf of your client, Consolidated Stores, Inc. Three samples were submitted and are being returned to you as requested.

Item #934620 is a round, open basket having a diameter of about 8” and a height of 3”. It is made of flat, interwoven strips of bamboo, but is lined and covered with textile fabric. In addition, the exterior is ornamented with a permanently attached, stuffed-fabric bunny head (and paws).

The applicable subheading for the #934620 bamboo “bunny basket” will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials: of bamboo. The rate of duty will be 10%.

Item #J351198 is an oval, open basket measuring about 6½” x 8” x 3½”(H). Although you state that it is made of bamboo, our examination of the sample indicates that it is actually composed of interwoven pieces of fern (midrib). This basket is lined with textile fabric and has a lace fringe that encircles the upper half of the exterior. Like the first sample described above, it also features permanently attached, stuffed-fabric bunny ornamentation.

The applicable subheading for the #J351198 fern “bunny basket” will be 4602.10.1800, HTS, which provides for other (non-enumerated) baskets, whether or not lined, of vegetable plaiting materials. The rate of duty will be 4.5%.

Item #M934489G is a set of three oval-shaped nested boxes ranging in size from 3½” x 5¼” x 1 7/8”(H) to 5 ½” x 7 1/8” x 3 ½”(H). The boxes are made of coated paperboard, and are covered (but not lined) with inexpensive nonwoven fabric. The removable lid of each box is ornamented with an additional fabric overlay in the shape of a chicken. (A second version will have bunnies instead of chickens.) The boxes appear to be suitable for use as multipurpose household receptacles.

The applicable subheading for the #M934489G boxes will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.8%.

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 212-637-7009.


Robert B. Swierupski

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