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NY I87529

November 19, 2002

CLA-2-46:RR:NC:SP:230 I87529


TARIFF NO.: 4602.10.0900

Mr. R. Trace Garrett
Associated Merchandising Corp.
500 Seventh Avenue
New York, N.Y. 10018

RE: The tariff classification of bamboo baskets from Hong Kong.

Dear Mr. Garrett:

In your letter dated October 22, 2002, you requested a tariff classification ruling.

A sample of a style #0032 open rectangular basket was submitted for our examination and is being returned to you as requested. The article, which measures approximately 13” x 17” x 8”(H), is constructed of interwoven strips of bamboo. The horizontal strips on the sides of the basket are very slender, having a rectangular cross section measuring roughly 1 x 2 mm. These horizontal bamboo strips are, in addition, individually wrapped (wound) with strips of white plastic. By contrast, the vertical bamboo strips on the basket’s sides, as well as all the strips making up the bottom, are considerably wider (12 to 19 mm) and are merely painted white. Each end of the basket features a pivoting, plastic-wrapped bamboo handle attached at the rim.

Style #0021, a sample of which was not submitted, is said to be almost the same as #0032, the only difference being that the bamboo strips of the floor or bottom of this basket will be wrapped with plastic.

For tariff classification purposes, both of the above styles will be regarded as plaited baskets made essentially of bamboo. The bamboo provides the articles with their structural integrity and allows them to function as containers. The plastic is merely a decorative or cosmetic addition.

Accordingly, the applicable subheading for the style #0032 and #0021 baskets will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: other baskets and bags, whether or not lined: of bamboo: other than wickerwork. 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 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.


Robert B. Swierupski

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