U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a rattan and iron hamper and a rattan and iron wall rack from China
NY D83136 October 22, 1998 CLA-2-46:RR:NC:2:230 D83136 CATEGORY: Classification TARIFF NO.: 4602.10.1400; 4602.10.3500 Ms. Tammy Locke International Entry Department Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of a rattan and iron hamper and a rattan and iron wall rack from China Dear Ms. Locke: In your letter dated September 29, 1998 you requested a review of the tariff classification of two products previously ruled on in rulings C85994 and C86974. The review was requested because incorrect information regarding the composition of the products was given by the shipper prior to the issuance of the above noted rulings. The above rulings correctly classified the products based on the information that the rattan was in the form of strips. It has now been determined that the rattan is in the form of rods. A sample of item #3101RD - Iron and Rattan Wall Rack was submitted. It consists of a rattan shelf with two drawers supported on an iron frame rack. The rattan is in the form of interwoven rods. The essential character of the wall rack is imparted by the rattan. The other product to be reviewed is item #3103RD - Iron and Rattan Hamper. It consists of a rattan hamper supported by a standing iron frame. The essential character of the hamper is imparted by the rattan. The rattan is stated to be in the same form as in the submitted wall rack sample. The applicable subheading for the wall rack (item #3101RD) will be 4602.10.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; of one or more of the materials bamboo, rattan, willow or wood; wickerwork. The rate of duty will be Free. The applicable subheading for the hamper (item #3103RD) will be 4602.10.1400, HTSUSA, which provides for basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other baskets and bags, whether or not lined; of rattan or of palm leaf; wickerwork. The rate of duty will be Free. 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