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NY N025603

April 17, 2008



TARIFF NO.: 4602.19.1800

Mr. Ben Yee
Alliance Sales
2250 Bush Dr.
McKinney, TX 75070

RE: The tariff classification of a wheat straw and cardboard storage bin from China

Dear Mr. Yee:

In your letter dated April 3, 2008 you requested a tariff classification ruling.

The ruling was requested on a wheat straw and cardboard storage bin. A photograph of the product was submitted. It consists of a tapered square basket with two short faux leather handles. The basket measures 6” high, 9” x 9” at the top and 7” x 7” at the bottom. The exterior of the basket is composed of multi-colored braided strips of wheat straw placed horizontally side-by-side. The interior of the basket is composed of cardboard and is lined with cotton fabric.

The subject storage bin is a composite good composed primarily of two materials, wheat straw and cardboard. Composite goods are classifiable according to the material that imparts the essential character. The essential character of the storage bin is imparted by the wheat straw, which provides the visual impact and consumer appeal of the product.

The applicable subheading for the wheat straw and cardboard storage bin, described above, will be 4602.19.1800, Harmonized Tariff Schedule of the United States (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: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The rate of duty will be 4.5 percent ad valorem.

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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