The tariff classification of baskets made of whole bamboo from China

NY H82611 July 18, 2001 CLA-2-44:RR:NC:2:230 H82611 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of baskets made of whole bamboo from China Dear Mr. Hoffacker: In your letter dated June 25, 2001, on behalf of the importer Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on a set of bamboo baskets, item # JJ0284. Samples and a merchandise information sheet were submitted. The samples will be returned to you as you requested. The samples consist of a large (14” long x 8” wide x 7-1/2” high) and a small (10” long x 5-1/2” wide x 4-1/2” high) version of the same style basket. The baskets are open boat shaped containers with flat ends. The sides are constructed of whole bamboo poles placed side by side and held together with a metal wire strung through a hole in the middle of each pole. The bottom consists of a piece of solid wood, and the ends consist of wood and bamboo poles which have been nailed to the wood. A leather strap and metal rivets hold the ends to the sides. The basket is stained a dark wood color. The baskets are essentially made of the bamboo poles. The whole bamboo poles are not in a form suitable for plaiting. Consequently, these baskets are classifiable in chapter 44 rather than chapter 46 of the Harmonized Tariff Schedule. The applicable subheading for the baskets made of whole bamboo will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. 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