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NY F89581

July 25, 2000

CLA-2-44:RR:NC:2:230 F89581


TARIFF NO.: 4420.90.8000

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 172A-A
Hoffman Estates, IL 60179

RE: The tariff classification of rectangular baskets made of laminated wood from China

Dear Ms. Smith:

In your letter dated July 11, 2000 you requested a tariff classification ruling.

The ruling was requested on two sets of wood baskets, your stock numbers 95370 and 96201, which will be sold during the Christmas season. One sample of each style and photographs of the sets were submitted. The samples will be returned to you as you requested.

Style 95370 is a rectangular basket having side panels decorated with plain green trees and white stars. The set consists of two sizes of the same style. The sample measures approximately 14 inches long by 5-1/2 inches wide by 5-1/4 inches high and appears to be the smaller size of the set. The decorated sides of the basket are made of laminated wood panels consisting of a thin plywood in the back and a two ply veneer with cutout shapes of trees and stars in the front. The ends of the basket consist of interwoven strips of wood. The vertical strips are made of thin plywood and the horizontal strips are made of two ply veneer. The bottom of the basket consists of a laminated wood sheet. The handle and the top and bottom rims are made of solid thick strips of bamboo which are bent and nailed to the rest of the basket.

Style 96201 is a rectangular basket with two handles and with one decorated side panel of a painted winter snowman scene. The set consists of three sizes of the same style having the same painted scene. The sample measures approximately 9 inches long, 5 inches wide and 6 inches high and appears to be the smallest basket of the set. Except for the decorated panel, all sides of the basket consist of interwoven strips of wood. The vertical strips are composed of a three ply plywood and the horizontal strips are composed of a two ply veneer. The decorated panel and the bottom consist of laminated wood. The handles and the rims are made of solid thick strips of bamboo and are bent and nailed.

You suggested classification of the baskets in subheading 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as baskets and bags of other vegetable plaiting material. However, according to the Explanatory Notes of the Harmonized Tariff Schedule, under heading 4602, the wood baskets included in heading 4602 are those made of interlaced chipwood. Wood baskets made of other wood products, such as the baskets in question which are made of laminated wood, are classifiable in chapter 44.

The applicable subheading for the wood baskets, style numbers 95370 and 96201, will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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