U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a willow basket with a plush bunny or duck attachment and egg picks from ChinaDear Mr. Hoffacker:
NY E83866 July 20, 1999 CLA-2-46:RR:NC:2:230 E83866 CATEGORY: Classification TARIFF NO.: 4602.10.1200; 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a willow basket with a plush bunny or duck attachment and egg picks from China Dear Mr. Hoffacker: In your letter dated June 23, 1999, on behalf of the importer Consolidated Stores, you requested a tariff classification ruling. The ruling was requested on five items to be imported for sale during the Easter season. Merchandise information sheets with a photograph for each item were submitted. The original information sheets and color photographs will be returned to you as you requested. Item #M365272 is described as a small willow basket with a plush bunny or duck attachment. The photograph shows a set of round plaited baskets that appear to be willow. The baskets have either pink rabbit parts or yellow duck parts attached. The parts are made of stuffed textile material and consist of the head and arms on one side and the feet on the other side of the basket. The item is essentially a decorated willow basket. The applicable subheading for the willow basket with a plush bunny or duck attachment will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made of plaiting materials; other baskets and bags, whether or not lined; of willow. The rate of duty will be 5.8 percent ad valorem. Item #M934611 is described as a polyfoam decorated egg pick set. The photograph shows a retail box of six decorated eggs each on a pick. The applicable subheading for the egg picks will be 9505.90.6000, HTSUSA, which provides for other festive articles. The rate of duty will be free. Your inquiry does not provide enough information to issue a tariff classification ruling for the other three items. Your request for a ruling for these items should include a representative sample for each item. Item #M934620 consists of two kinds of bunny baskets with a dress. Please submit one sample of each kind. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division