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NY N022501

February 27, 2008



TARIFF NO.: 4602.12.1400

Mr. Jared Beard
Alliance Sales
2250 Bush Dr.
McKinney, TX 75070

RE: The tariff classification of rattan baskets from Vietnam

Dear Mr. Beard:

In your letter dated January 28, 2008 you requested a tariff classification ruling.

The ruling was requested on a rattan tray and a rattan magazine bin. Photographs and descriptions of the products were submitted.

The tray is a rectangular container measuring 21 ½” long x 14 ¾” wide x 2 ¼” high. It has two openings on the ends that function as handles. It is suitable for holding decorative items or other things in it.

The magazine bin is an oval container measuring 14 ½” long x 9 ½” wide x 11” high. It has two openings on the ends that may be used as handles. It is a basket suitable for holding magazines or other items.

Both articles are constructed of rattan rods placed parallel and interlaced together with narrow rattan strips. The essential character of the articles is imparted by the rattan rods, which comprise 90 percent of the articles by weight. The rattan rods are in the form of “wickerwork”. The term “wickerwork” where it appears at the subheading level under heading 4602 of the Harmonized Tariff Schedule of the United States (HTSUS) is understood to mean plaiting materials in the form of rods or twigs.

The applicable subheading for the rattan tray and magazine bin, described above, will be 4602.12.1400, HTSUS, 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: Of rattan: Other baskets and bags, whether or not lined: Wickerwork. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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