Application for Further Review of Protest 1001-90-005449. Picnic basket sets with dinnerware. Bamboo; fern

HQ 951181 March 30, 1993 CLA-2 CO:R:C:T 951181 HP CATEGORY: Classification TARIFF NO.: 4602.10.2100 Ms. Jean F. Maguire Area Director U.S. Customs Service Suite 716 6 World Trade Center New York, NY 10048-0945 RE: Application for Further Review of Protest 1001-90-005449. Picnic basket sets with dinnerware. Bamboo; fern Dear Ms. Maguire: This is in reply to Memorandum PRO-2-05-O:C:R JAD, dated February 20, 1992, from the Head, Protest and Control Section, New York Region, transmitting photocopies and samples pertaining to Application for Further Review of Protest 1001-90-005449. Mr. DiSalvo has requested you forward to him a copy of this document. FACTS: The merchandise at issue consists of two picnic baskets with plastic dinner sets, style numbers 17-6125 and 17-6126. Protestant has submitted samples of the materials from which it states the baskets have been manufactured. The protestant is of the opinion that the merchandise should be classified either as baskets of a material other than bamboo, or, in the alternative, as luggage of a material other than bamboo. Customs classified this merchandise upon entry as bamboo luggage. Although samples of the entire picnic baskets were not submitted with the protest, the National Import Specialist has informed us that a sample was examined at liquidation. The basket was cube shaped and had a hinged lid with a handle system which served to secure the top and permit the basket to be carried. Although the protestant submitted a "Vendor Certificate" stating that 83% by weight of the baskets was fern and 17% was bamboo, Customs Laboratory Report No. 2-90-30612-001 found that the "vegetable fibrous material" of which the baskets are constructed are "more than 60% bamboo and less than 40% fern." ISSUE: Whether the picnic basket sets are classifiable as baskets or luggage under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? Whether the essential character of the baskets sets is imparted by the bamboo or by the fern? LAW AND ANALYSIS: It is undisputed that since the "basket" portion of the picnic set imparts its essential character, classification of the set as a whole relies not only upon whether the "basket" is considered luggage under the HTSUSA, but also on the composition of the "basket". As we stated above, although the importer claimed that the baskets were constructed of mostly fern, Customs Laboratory tests upon samples of the merchandise as entered indicated otherwise. In addition to the baskets' composition, the Import Specialist's information report includes a statement that the "visual impact" of the bamboo portion left "little or no doubt" that the bamboo gave the baskets their essential character. The picnic sets, therefore, are classifiable as "of bamboo." As an alternative to classification as luggage of plaiting materials, protestant has suggested classification as basketwork. We disagree. By specifically listing luggage, handbags and the like separately from baskets, Congress demonstrated its intent to have articles used for the conveyance of items (which the picnic "basket" clearly is) classified apart from mere household containers constructed of plaiting materials. Accordingly, classification of this merchandise as luggage was correct. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 4602.10.2100, HTSUSA. The applicable rate of duty is 12.5 percent ad valorem. The Protest should be Denied in Full. A copy of this letter should be forwarded to protestant as part of the Notice of Action. Sincerely, John Durant, Director Commercial Rulings Division