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NY I85405




September 6, 2002

CLA-2-46:RR:NC:2:230 I85405

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of an egg shaped bamboo basket from China

Dear Mrs. Fair:

In your letter dated August 14, 2002 you requested a tariff classification ruling.

The ruling was requested on your item # 930816 identified as “EAS Egg Basket Small Bamboo.” A sample was submitted which will be returned to you as you requested.

The sample is an egg shaped basket measuring approximately 10 inches high by 6-1/4 inches in diameter. It is composed of interwoven multi-colored strips of bamboo. The basket opens in the middle and the top portion is tied to the bottom half with a braided plait. In addition, it has a latch in the front and a short handle on top. The basket will be imported in three assorted styles. According to a photograph submitted, the only difference in styles is the color pattern.

You state that the basket will be sold for the Easter holiday. You also state that the product may be used as a table decoration or it may be used to put candy and toys inside for Easter. You believe that because it is used during Easter and because it is egg shaped, it should be classified under the provision for festive articles.

We find, however, that the basket does not primarily function as an item used in the celebration of and for entertainment on a holiday. Although a three dimensional egg shaped colored basket, the use of this item is not limited to only Easter. It is within the class of baskets commonly used for holding or packaging articles and is similar to other Easter baskets. Such baskets are colorfully decorated and generally used during the spring but may be used anytime of the year. Such baskets are classified under the provision for baskets.

The applicable subheading for the egg shaped bamboo basket (item # 930816) will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, made directly to shape from plaiting materials, of vegetable materials, other baskets and bags, whether or not lined, of bamboo, other. The rate of duty will be 10 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 646-733-3035.

Sincerely,

Robert B. Swierupski

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