United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G83268 - NY G83317 > NY G83315

Previous Ruling Next Ruling
NY G83315

October 20, 2000

CLA-2-46:RR:NC:SP:230 G83315


TARIFF NO.: 4602.10.0900; 6702.10.2000

Ms. Linda Broadford
Bradlees Stores, Inc.
1 Bradlees Circle
Braintree, MA 02184

RE: The tariff classification of a basket containing artificial gourds, from China.

Dear Ms. Broadford:

In your letter dated October 10, 2000, you requested a tariff classification ruling.

A sample identified as item #909847 was submitted and is being returned to you as requested. It consists of an open, 9½” x 9½” x 3”(H) basket, made of flat, interwoven strips of bamboo, containing 8 artificial gourds of various shapes and colors (predominantly green and orange). The gourds are made of Styrofoam covered with what appears to be painted paper. They also have short, glued-on “stems” made of wire and plastic.

You state that the basket of gourds will be principally used as a holiday decoration. We note, however, that the gourds can be removed from the basket, which can then be used independently as a general-purpose container. For tariff purposes, the basket and the gourds will therefore not be regarded as a “set” or “composite good,” and will be classified separately.

The applicable subheading for the 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: other than wickerwork. The rate of duty will be 10%.

The applicable subheading for the imitation gourds will be 6702.10.2000, HTS, which provides for artificial flowers, foliage and fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4%.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 connection with the ruling request and incorporated therein, 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

Previous Ruling Next Ruling

See also: