Classification of Steel Wire Baskets for Trees

HQ 081472 March 9, 1989 CLA-2:CO:R:C:G 081472 JAS CATEGORY: Classification TARIFF NO.: HTSUS 7326.20.0050 Mr. Edwin B. Katz Great Western Bag Company 1416 N. Broadway St. Louis, Missouri 63102 RE: Classification of Steel Wire Baskets for Trees Dear Mr. Katz: In your letter of September 9, 1987, to the Area Director of Customs, New York Seaport, you inquire as to the tariff classification of steel wire baskets from Mexico. You provided additional information by telephone. Our ruling follows. FACTS: The articles in question are baskets ranging from 16 to 60 inches in diameter formed and welded from 9 or 10 gauge galvanized steel wire. You sell them primarily to nurserymen who, working with digging machines called tree spades, dig up young trees and shrubs and place them in these baskets. Wire loops on the top of the baskets are bent inwards and secured with twine. These baskets protect the roots of trees and shrubs by keeping the dirt ball intact during delivery to a display area or job site. The wire basket is planted with the tree or shrub and is allowed to rust away in the ground. ISSUE: Are the steel wire baskets classifiable in a specific tariff provision or as articles of iron or steel? LAW AND ANALYSIS: We have examined existing tariff provisions for containers and find that they do not cover the wire baskets at issue. These baskets are classifiable as articles of iron or steel wire under the Harmonized Tariff Schedule of the United States (HTSUS). - 2 - HOLDING: Articles of iron or steel wire are classifiable in subheading 7326.20.00, HTSUS, dutiable at the rate of 5.7 percent ad valorem. However, articles classifiable in this subheading, from Mexico, are eligible for entry free of duty under the Generalized System of Preferences (GSP), upon compliance with the law and applicable Customs Regulations. Copies of these provisions are enclosed for your reference. Sincerely, John Durant, Director Commercial Rulings Division Enclosure