The tariff classification of a hamper and a basket made of bamboo and wood from China

NY G88042 April 12, 2001 CLA-2-46:RR:NC:2:230 G88042 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Mr. Ted Conlon Four Star International Trading Co. 229 East Main St., Suite 201 Milford, MA 01757 RE: The tariff classification of a hamper and a basket made of bamboo and wood from China Dear Mr. Conlon: In your letter dated March 14, 2001 you requested a tariff classification ruling. The ruling was requested on item #12010000H, described as a three piece chipwood/bamboo hamper set. A photograph of the set was submitted. The set consists of a clothes hamper, a basket and a tissue box cover. The hamper and the basket are made of stained wood and colored bamboo strips. The tissue box cover is painted white and appears to be made of a rod-like material and metal. For tariff classification purposes, the products in this set are not classifiable together as a set because they do not consist of products put up together to meet a particular need or carry out a specific activity. Each product is classifiable separately. The hamper is a floor standing clothes basket with a divided lid and a detachable textile lining. The lid and the sides are made of wood on the inside and interwoven strips of bamboo on the outside. The wood is in the form of sheets and is stated to be chipwood, a thin wood veneer. Both the bamboo and the wood are necessary to make the article so that it can function as a hamper. The basket is a square or rectangular tray with deep sides and a handle. The sides are made of wood and the bottom is made of interwoven strips of bamboo. Products consisting of more than one material are classifiable according to the material which imparts the essential character of the product. However, since both the wood material and the bamboo material play an equal role in making the hamper and the basket, neither material clearly imparts the essential character. According to General Rule of Interpretation 3(c), goods that are equally classifiable in more than one heading are to be classified in the heading which occurs last in the Harmonized Tariff Schedule. The hamper and the basket are thus each classifiable in heading 4602. The applicable subheading for the hamper including the lining and for the basket will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made of plaiting materials, of vegetable materials, other baskets and bags, whether or not lined, of bamboo, other. The rate of duty will be 10 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the tissue box cover. Your request for a classification ruling for this item should include a sample and should identify the materials it is composed of. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this ruling. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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