The tariff classification of a tray, or basket, made of bamboo, wood and plastic, from China.

NY 805821 February 8, 1995 CLA-2-46:S:N:N8:230 805821 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, MD 21012 RE: The tariff classification of a tray, or basket, made of bamboo, wood and plastic, from China. Dear Mr. Dreyfuss: In your letter dated January 4, 1995, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a rectangular open tray, or basket, measuring about 9 1/2" x 7" x 2" (H). Its base is a flat sheet of wood, while its sides are composed of thin, flat interwoven strips of sliced bamboo, rimmed at the top and bottom by thicker strips of bent bamboo. The exterior has a lacquered finish, while the interior is painted black; there is also an "imitation brass-look" plastic ring on the upper lip portion of the article. You indicate that the item will be offered in various sizes and will be principally used as a packaging container for the display of cosmetic products. Although the plaited bamboo side panels contribute a great deal to the visual appeal of this composite article, and could be considered to impart the essential character of the whole, it might also be argued that the wooden base is of equal importance. With reference to General Rules of Interpreta- tion 3(b) and 3(c), Harmonized Tariff Schedule of the United States (HTS), either viewpoint leads to the same result: i.e., the classification of the item as an article of plaiting material, in Chapter 46, rather than as an article of wood, in Chapter 44. New York Ruling Letter 800734, issued to you on August 11, 1994, previously classified this product in subheading 4602.10.1100, HTS. However, since that tariff number no longer appears in the new (1995) version of the HTS, you are applying for an updated decision. Subheading 4602.10.1100, which provided for "other baskets and bags, whether or not lined, of bamboo," has been superseded by two new subheadings, 4602.10.0700 and 4602.10.0900, which carry the same basic description but add the new subdivisions (or breakouts) "wickerwork" and "other," respectively. You ask whether the instant product would be eligible for classification in subheading 4602.10.0700, HTS, as a bamboo wickerwork basket. Although the term "wickerwork" is not defined in the HTS or in the Explanatory Notes thereto, we have determined that it refers, in common usage, to products composed of twigs or other rod-like plaiting materials, i.e., materials having a generally cylindrical shape. As the plaited portion of the submitted sample is composed of sliced bamboo in the form of flat, narrow strips, it would not be considered wickerwork. Accordingly, the applicable subheading for the above- described rectangular open tray or basket will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined: of bamboo: other than wickerwork. The rate of duty will be 10%. We note that the sample is not marked with its country of origin. Upon importation into the United States, the merchandise will be required to be so marked, legibly and in a conspicuous place. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport