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NY K87110

July 7, 2004
CLA-2-46:RR:NC:SP:230 K87110


TARIFF NO.: 4602.10.0900; 4602.10.1200

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, N.Y. 10018

RE: The tariff classification of baskets from China.

Dear Ms. Richardson:

In your letter dated June 15, 2004, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Style # 1006 is a 4” x 7” x 6½”(H) “Letter Message Basket” made of thin, interwoven strips of bamboo. The exterior has been dyed to a red color, and the front panel is additionally ornamented with a gold-colored metal band with two attached holly leaf ornaments made of painted wood. A fixed loop of bamboo that arches 3 inches above the back panel can serve as a handle or hanger.

Style # 3000 is a 7” x 7” x 4½”(H) basket made of various interwoven plaiting materials. The base is wholly of bamboo strips. The sides consist of vertical bamboo strips and horizontal seagrass ropes accented with a few chipwood strips. The rim is of bamboo, covered on the exterior with seagrass rope. A textile ribbon with dangling plastic beads encircles the exterior of the basket as a decoration. For tariff classification purposes, this basket will be considered a “composite good” whose essential character is imparted by the bamboo. The bamboo is the critical structural material without which the article would lose its form and function.

The applicable subheading for the style #1006 and #3000 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%.

Style #1003 is a 7” x 13” x 4”(H) basket made of interwoven willow rods, some of which are split. A fixed handle arches 4½” above the center of the article. The handle and the rim are wrapped with seagrass rope trim.

The applicable subheading for the style # 1003 basket will be 4602.10.1200, HTS, which provides for Other baskets and bags, whether or not lined: of willow. The rate of duty will be 5.8%.

Your letter also raises the question of when plaited articles such as those discussed in this ruling are considered “wickerwork” for tariff purposes. To be considered “wickerwork,” a plaited article generally must be composed of twigs or rods. Articles composed of filaments, strips, fibers, parts of leaves, etc. are not wickerwork. Thus, since styles 1006 and 1003 are composed essentially of flat bamboo strips, they are not regarded as wickerwork. The issue does not arise in the case of willow baskets such as style #1003, since there is no separate tariff provision for wickerwork baskets of willow.

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 Border Protection (CBP) 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 CBP.

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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