The tariff classification of baskets from China and Hong Kong

NY 812471 August 3, 1995 CLA-2-46:S:N:N3:230 812471 CATEGORY: Classification TARIFF NO.: 4602.10.0900; 4602.10.1600; 4602.10.1800; 4420.90.8000 Mr. Juan Leon Rudolph Miles & Sons, Inc. 4950 Gateway East P.O. Box 11057 El Paso, TX 79983 RE: The tariff classification of baskets from China and Hong Kong Dear Mr. Leon: In your letter dated July 3, 1995, on behalf of your client, La La Imports, Inc., you requested a tariff classification ruling. The ruling was requested on eight styles of baskets, samples of which were submitted. Item # 40-1182 consists of a round basket made of interwoven strips of bamboo with a few horizontal strips of fern. The essential character is imparted by the bamboo. The bamboo is not in the form of rods or twigs and is not considered wickerwork. Item # 80-1001 consists of a hat-shaped basket made of interwoven strips of palm leaf. Palm leaf is not considered wickerwork. Item # 10-1840 consists of a round cup-shaped basket with a handle made of interwoven strips of fern. Fern is derived from the midrib part of a leaf. A leaf is not considered wickerwork. Item # 40-1733 consists of a small tub-shaped basket made of bark on the sides and bamboo strips on the bottom and the top rim. Both materials comprise a good part of the basket. Classification would be based on the principle of General Rule of Interpretation 3(c). Item # 20-2010 consists of a set of baskets made of wood sticks on the bottom, sides, top rim and handle and having some additional vine material on the sides and handle for decoration or for finishing. The wood sticks are nailed together and are not considered plaiting material. Item # 10-1754 is stated to be made of fern. According to the sample, however, it does not appear to be fern. Item # 40-1718 is stated to be made of vine. The sample consists of a basket made of an interwoven woody twiglike material. Item # 40-1833 is stated to be made of pine cone. The sample shows that it is made of a vinelike material with pine cone halves decorating the outside. The applicable subheading for item # 40-1840, the bamboo strip basket, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of bamboo, other(than wickerwork). The rate of duty will be 10 percent ad valorem. The applicable subheading for item # 80-1001, the palm leaf basket, will be 4602.10.1600, HTSUSA, which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf, other (than wickerwork). The rate of duty will be 7 percent ad valorem. The applicable subheading for item # 10-1840, the fern basket, and for item # 40-1733, the bark basket, will be 4602.10.1800, HTSUSA, which provides for other baskets and bags, whether or not lined, of other vegetable materials, other (than wickerwork). The rate of duty will be 4.5 percent ad valorem. The applicable subheading for item # 20-2010, the stick baskets, will be 4420.90.8000, HTSUSA, which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.7 percent ad valorem. Your inquiry does not provide enough information for us to issue a tariff classification ruling on item # 10-1754, item # 40-1833, or item # 40-1718. Your request for a ruling should include a verification of the material comprising item # 10-1754 and for the specific identity of the vine materials for item #40- 1833 and item # 40-1718. Are any of these vine materials willow and if not which specific vine material are they? 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