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NY J85307

July 3, 2003

CLA-2-46:RR:NC:SP:230 J85307


TARIFF NO.: 4602.10.1200; 9403.80.3030; 4602.10.3500

Mr. Jeffrey J. Walton
Sears Roebuck & Co., Dept. 733IMP
3333 Beverly Road, D5-254B
Hoffman Estates, IL 60179

RE: The tariff classification of a willow hamper, wastebasket, tissue holder, magazine rack and shelf, from China.

Dear Mr. Walton:

In your letter dated May 29, 2003, you requested a tariff classification ruling.

Samples said to comprise a “5-piece wicker laundry/household assortment” (reference D/696, item 97378) were submitted and are being returned to you as requested. Each item in the assortment is constructed of willow rods interwoven with textile yarn. The yarn is inconspicuous and appears to be present only to help bind the willow rods. Each article also has bamboo rims, and is coated with what appears to be stain and/or lacquer. The individual products are described below. (The goods will be imported as a nested set, but retail customers will have the option of purchasing one or more individual pieces or the entire set. For tariff purposes, the items will be classified separately.)

The first item in the assortment, #97381, is a hamper measuring 12½” x 19” x 18½”(H). It features a flip-open lid and a removable canvas liner.

The second item, #97382, is a wastebasket measuring 10” x 10” x 11”(H). It also features a canvas liner.

The third item, #97383, is a “tissue holder” measuring 5½” x 5½” x 6”(H). The submitted sample is simply an open basket with a canvas liner, but your letter and an accompanying photo indicate that the item will have a lid incorporating an opening through which facial tissues may be dispensed. Because of this discrepancy and the possibility that we may have the wrong sample, we will not rule on this item at this time. If you wish to pursue a ruling on it, please submit the proper sample with appropriate corresponding information.

The fourth item, #97384, is an open, basket-like article described as a “magazine rack.” It measures approximately 9½” x 14½” x 8¾”(H), and has a canvas liner. It also has a carrying handle at each end. It is suitable for placement on the floor.

The fifth item, #97385, is a wall shelf measuring 18” wide by 8¼” deep. It features a back panel that rises 10¾” above the surface. Two hooks are attached to the back to facilitate hanging the unit on a wall.

The applicable subheading for the hamper (#97381) and the wastebasket (#97382) will be 4602.10.1200, 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 willow. The rate of duty will be 5.8%.

The applicable subheading for the magazine rack (#97384) will be 9403.80.3030, HTS, which provides for other (than certain enumerated) furniture of cane, osier, bamboo or similar materialsother: household. The rate of duty will be free.

The applicable subheading for the shelf (#97385) will be 4602.10.3500, 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: Of one or more of the materials bamboo, rattan, willow or wood: Wickerwork. The rate of duty will be free.

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 Bureau of Customs and Border Protection.

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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