The tariff classification of baskets from China

N028961 May 29, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4602.11.0900 Karen Keeling Keeling Consulting Company 14312 Gholson Road Waco, TX 76705 RE: The tariff classification of baskets from China Dear Ms. Keeling: In your letter dated May 7, 2008, you requested a tariff classification ruling on behalf of your client, Hobby Lobby Stores, of Oklahoma City, Oklahoma. The four submitted samples are round hand baskets that you identify as flower girl baskets. Item number 515916 measures approximately 6”W x 10”H (including the handle) and is made of polyester textile fabric that covers a PVC stiffener, a paperboard bottom, and a handle of textile-covered paperboard. The basket is decorated with polyester lace, ribbon, trim, and plastic pearls. Item number 456475 measures approximately 5”W x 8”H (including the handle) and is made of polyester textile fabric that covers a PVC stiffener, a paperboard bottom, and a thin layer of foam. In addition, it is decorated with another layer of polyester textile fabric, trim, and plastic pearls. The handle is textile-covered paperboard with a wire stiffener. The applicable subheading for the baskets that are identified as item numbers 515916 and 456475 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Item number 524249 measures approximately 6”W x 8”H (including the handle). It is constructed entirely of interwoven strips of bamboo. The basket is padded around the top edge with a thin layer of batting and covered entirely (both inside and out) with polyester fabric. The inside bottom of the basket has a paperboard insert that is also covered with polyester textile fabric. In addition, two polyester bows are attached for decoration. Item number 928036 measures approximately 6”W x 10”H (including the handle). It is constructed entirely of interwoven strips of bamboo. The basket is padded around the top edge with fabric, padded around the outside and bottom with batting and covered entirely (both inside and out) with polyester fabric. It is decorated with additional layers of polyester fabric, trim, and plastic pearls. You suggested classification of the baskets identified as item numbers 524249 and 928036 in subheading 6307.90.9889, HTSUS. You state that although these bamboo baskets are more substantial than the first two baskets, which are constructed of insubstantial paperboard with a PVC stiffener, you believe that the essential character of these baskets is imparted by the textile material covering the bamboo because the bamboo is not visible. However, bamboo baskets are functional articles and their essential character is imparted by the material that plays the greater role in the functioning of the articles. The decorative fabric, covering and lining the bamboo basket, plays a secondary role in the case of the bamboo baskets, which are specially provided for in the tariff. The essential character of item numbers 524249 and 928036 is imparted by the bamboo. The applicable subheading for the baskets that are identified as item numbers 524249 and 928036 will be 4602.11.0900, HTSUS, which provides for basketwork, wickerwork, and other articles, made from plaiting materials; other baskets and bags, whether or not lined; of bamboo, other. The rate of duty will be 10% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division