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NY E88415

October 28, 1999

CLA-2-46:RR:NC:2:230 E88415


TARIFF NO.: 4602.10.1800

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of woven wood and jute baskets from China

Dear Ms. Massey:

In your letter dated September 30, 1999 you requested a tariff classification ruling.

The ruling was requested on wood and jute baskets, Style #MS60510A. Pictures of the subject baskets show sets of oval and rectangular woven baskets with a long center handle. A component material breakdown states that the baskets consist of 90 percent wood and 10 percent jute.

A representative sample of a basket in a slightly different style but having the same component materials as the subject baskets was submitted for reference. It will be returned to you as you requested. The sample basket is made of interwoven thin strips of wood. It has a few horizontal rows of jute yarn for decoration. The rim and the handle are made of thick bent wood nailed in place.

The pictures of the subject baskets show that the bottom and sides of the baskets are made of interwoven strips of wood. The rims and handles appear to be made of thicker wood which has been bent and not woven. The sides have rows of jute yarn which cover less than 25 percent of the area. The essential character of the baskets is imparted by the woven wood because the woven wood makes up most of the baskets.

The applicable subheading for the woven wood and jute baskets, Style #MS60510A, will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork and other articles of plaiting materials; other baskets and bags, whether or not lined; other; other. The rate of duty will be 4.5 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 212-637-7009.


Robert B. Swierupski

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