The tariff classification of a woven chipwood basket, a nonwoven wood basket and a bamboo basket with twisted paper from China

NY H84218 August 21, 2001 CLA-2-46:RR:NC:2:230 H84218 CATEGORY: Classification TARIFF NO.: 4602.10.1800; 4420.90.8000; 4602.10.0900 Mr. Alan Scott The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of a woven chipwood basket, a nonwoven wood basket and a bamboo basket with twisted paper from China Dear Mr. Scott: In your letter dated July 24, 2001 you requested a tariff classification ruling. The products to be classified are three baskets with long handles. A sample of each was submitted. Item # 6112920 is described as a chipwood/rattan basket. It consists of a rectangular basket approximately 10” long x 8” wide x 4” high. It is composed essentially of interwoven strips of chipwood. In addition, it has several interwoven horizontal rows of pastel colored rods of rattan. Item # 6114230 is described as a chipwood layered design basket. It consists of a round basket approximately 9” in diameter and 4” high. The sides of the basket are composed of two thin layers of wood which are nailed to the rim and bottom. The outer layer has flower shaped cutouts painted in various colors. The rest of the basket is painted white and pastel blue. The bottom of the basket is a solid piece of wood. None of the basket is woven. Item # 6114240 is described as a rattan/bamboo basket with twisted paper. It consists of an oval shaped basket approximately 8” long x 7” wide by 5” high. It is composed of interwoven bamboo strips with a split rattan handle and rim. Interwoven with the bamboo on the sides are pastel colored strands of twisted paper. The essential character of the basket is imparted by the bamboo because of the greater role it plays in the functioning of the article. The applicable subheading for the woven chipwood basket, item # 6112920, will be 4602.10.1800, 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 baskets and bags, whether or not lined; other; other. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the nonwoven wood basket, item # 6114230, will be 4420.90.8000, 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 applicable subheading for the bamboo basket with twisted paper, item # 6114240, will be 4602.10.0900, 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 bamboo; other. The rate of duty will be 10 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