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NY L87624

September 30, 2005

CLA-2-46:RR:NC:SP:230 L87624


TARIFF NO.: 4602.10.0900; 6505.90.9050

Ms. Joanne Harmon
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a bamboo basket and a crocheted paper hat from China.

Dear Ms. Harmon:

In your letter dated September 6, 2005, you requested a tariff classification ruling.

A sample identified as a “Round Paper Hat Basket” (Item # 330527) was submitted for our examination and is being returned to you as requested. The sample consists of two items, a basket and a hat, which have been temporarily attached to each other for sale as a single retail unit. The round, open basket, which is made of flat interwoven strips of bamboo, has a body measuring approximately 7” in diameter by 4” in height, with a fixed bamboo handle that arches an additional 9” above the rim. The body of the basket has been inserted into the round crown of the hat, which is made of crocheted paper yarn. Two looped plastic fasteners, of a kind used to attach hangtags to garments, have been used to secure the hat to the exterior of the basket. An attached printed label proclaims: “It’s a hat! An Easter basket inside, a hat on the outside. Simply detach the hat and wear it.”

Although, as noted, the two items are put up together as a single retail selling unit, they do not qualify for tariff purposes as “goods put up in sets for retail sale,” since they are meant to be used separately and do not both relate to a single particular need or activity. They will therefore be classified separately.

The applicable subheading for the basket 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 (than certain enumerated) baskets and bags, whether or not lined: of bamboo: other than wickerwork. The rate of duty will be 10% ad valorem.

The applicable subheading for the hat will be 6505.90.9050, HTS, which provides for hats and other headgear, knitted or crocheted : Other: Of paper yarn. The rate of duty will be 20.7 cents per kilogram + 7.5% 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 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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