The tariff classification of floor standing vase from China

N072602 September 9, 2009 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.11.0900 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE:      The tariff classification of floor standing vase from China Dear Ms. Oliver: In your letter dated August 12, 2009, you requested a tariff classification ruling. The ruling was requested on a “Floor Standing Vase”, Item HR9003-58.  A sample of the item was submitted for our review.  The sample will be returned to you as you requested.  Item HR9003-58 is a decorative vase-shaped container with a narrow opening on top and a bulging body.  The floor standing vase is 30 ½ inches tall, 5 inches in diameter at the mouth and bulges to 10 ½ inches in diameter at its widest point.  The vase is constructed of iron wire, cordage, and bamboo strips. The vase has a framework of iron wire, which is completely covered with bamboo strips and cordage.  According to the sample and as you have stated in your letter, the top and bottom portions of the subject vase are covered with twisted common rush cordage; whereas, the middle section is covered with woven bamboo strips.  Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The woven bamboo strips covering the middle section of the subject vase meet the definition of “plaiting materials.” However, the bamboo is not in the form of “wickerwork.” The term “wickerwork” is commonly defined as products made of twigs or rods in contrast to strips, filaments, parts of leaves, etc. The subject vase is composed of three materials: iron wire, cordage, and bamboo strips. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The bamboo strips have the highest value, cover the largest area of the vase, and provide the most visual impact. The bamboo plaiting material imparts the vase with its essential character. Vases, although intended primarily for decorative use, are nevertheless a type of container or basket made of plaiting material. Thus, the vases are classifiable in heading 4602, HTSUS, under the provision for bamboo baskets. The applicable subheading for the floor standing vase will be 4602.11.0900, HTSUS, 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: of bamboo: other baskets and bags, whether or not lined: other.  The rate of duty will be 10 percent 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/. 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 (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division