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NY G86528

January 31, 2001

CLA-2-46:RR:NC:SP:230 G86528


TARIFF NO.: 4602.10.0900

Mr. Ted Conlon
Four Star International
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a box made of bamboo and wood, from China.

Dear Mr. Conlon:

In your letter dated January 16, 2001, you requested a tariff classification ruling.

A sample identified as a “round shaped classical bamboo basket” (item #23250364H) was submitted for our review. It is a cylindrical container, approximately 10 inches in diameter by 6½ inches in height, featuring a hinged, flip-open lid with a latch closure. The bottom is made of a continuous sheet of wood. The sides are composed of thin, interwoven strips of bamboo, lined on the interior with a thin, continuous sheet of wood. There are also upper and lower rims made of thicker, wider strips of bamboo. The lid is similar to the sides, with wood on the interior, interwoven bamboo on the exterior, and a sturdy bamboo rim. A portion of the top surface (around the circumference) is additionally decorated with embossed chipwood. A photo accompanying your inquiry shows that the article will be supplied in various sizes, all having the same type of construction and appearance.

We find that both the wood and the bamboo plaiting material are necessary elements in this product’s structural integrity and ability to function as a container. No single component clearly imparts the essential character of the overall item. Therefore, we will resort to General Rule of Interpretation 3(c), HTS, which directs that classification be based on the heading occurring last in numerical order among those which equally merit consideration. In this instance, the heading for bamboo baskets occurs last.

Accordingly, the applicable subheading for item #23250364H 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%. 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

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