The tariff classification of a willow serving tray (basket) from China

NY C81370 November 20, 1997 CLA-2-46:RR:NC:2:230 C81370 CATEGORY: Classification TARIFF NO.: 4602.10.1200 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a willow serving tray (basket) from China Dear Ms. Aldinger: In your letter dated October 31, 1997 you requested a tariff classification ruling. The ruling was requested on Rite Aid item number 972596, known as a "Willow Serving Tray with Wood Handles." A sample of a rectangular basket in the form of a tray was submitted. The basket measures approximately 14 inches long by 9 inches wide by 2-1/2 inches high. It is made of interwoven rods of willow and has two wooden handles, one on each end. The product is a basket because it has relatively high sides and an uneven bottom made of interwoven plaiting material. The applicable subheading for the willow serving basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division