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NY J82508




April 23, 2003

CLA-2-46:RR:NC:2:230 J82508

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1200; 4602.10.1800

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of willow baskets and chipwood baskets from China

Dear Mr. Shostak:

In your letter dated March 26, 2003, you requested a tariff classification ruling on five baskets described as Easter baskets. A sample of each was submitted for our review.

Item 611490 is an oval shaped basket with a fixed arching handle and which measures approximately 13” x 12” x 5” high (not including the height of the handle). It is made entirely of interwoven willow rods. The rods comprising the sides of the basket are dyed in four different pastel colors.

Item 6111460 is an oval shaped basket with a fixed arching handle and which measures approximately 9-1/2” x 7” x 4” high. It is made entirely of willow, in two forms. The sides consist of interwoven split willow and the rest of the basket consists of willow rods. The basket is dyed a cream color and decorated with silver glitter paint.

Item 6111420 is a rectangular basket measuring approximately 8-1/2” x 7” x 5” high. It has a pivoting 4” high handle. The sides of the basket are made of chipwood strips interwoven with vertical multi-colored bamboo strips. The bottom consists of two veneer sheets stapled together. The rim and the handle are made of bent wood strips. The essential character of this basket is imparted by the chipwood because the chipwood covers the greater area of the basket.

Item 6111470 is an oval shaped basket having a rectangular bottom and a fixed arching wood handle. It measures approximately 12” x 8” x 6” high. It is made of interwoven strips of bamboo except for one 1” wide horizontal strip of wood and a rim made of braided seagrass. The maker, however, has advised you that item 6111470 is 80% chipwood and 20% seagrass.

Item 6111480 is described as a boat-shaped basket made of “bamboo straw” and chipwood. It measures approximately 11” x 7-1/2” x 5” high in the center and 6” high at the ends. It is composed of vertical strips of bamboo and horizontal multi-colored twisted plaits of an unrecognizable material.

The applicable subheading for the willow baskets, items 6111490 and 6111460, will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, made from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the chipwood basket, item 6111420, will be 4602.10.1800, HTSUSA, which provides for basketwork, made from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined, other. The rate of duty will be 4.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on item 6111470 or item 6111480. Your request for a classification ruling for item 6111470 should provide either a sample conforming to the maker’s description or a revised description of the item. Your request for a classification ruling for item 6111480 should provide information on the “bamboo straw” material. Please identify what plant (common and scientific name) and what part (e.g., stems, leaves) of that plant the material was derived from. Explain what processing was done to the plant to bring it to its condition prior to assembly into the basket. When this information is available, you may wish to consider resubmission of you request for a ruling for these two items.

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
Director,

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