The tariff classification of a set of three baskets from China

N072954 September 18, 2009 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.1800 MS. Kim Young BDP International, Inc. 2929 Walker Road NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a set of three baskets from China Dear Ms. Young: In your letter dated August 10, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The ruling was requested on a set of three baskets, Item #2631593. Samples of the items were submitted for our review. The samples will be returned to you as you requested. Item #2631593 is a set of three oval shaped baskets in a small, medium and large capacity. You state in your letter the baskets are constructed of twisted plantain leaves with a split rattan bottom and a textile lining. The baskets have an iron wire frame which is covered horizontally, along the sides, with twisted plantain leaves. Each basket has a fitted, removable textile lining that is held in place by an elastic top. The textile lining is wrapped over the rim and covers the inside of the basket. The three baskets measure approximately 10 ½” (l) x 7” (w) x 3 ¾” (h), 12 ½” (l) x 8” (w) x 4 ¾” (h) and 14” (l) x 9 ½” (w) x 5 ½” (h). 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 twisted plantain leaves covering the iron wire meets the definition of “plaiting materials.” However, the plantain leaves are 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 baskets are composed of three materials: iron wire, plantain leaves and split rattan. General Rule of Interpretation 3 (b) states as follow: (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 twisted plantain leaves cover the largest area of the baskets and provide the most visual impact. The twisted plantain leaves are considered plaiting material which imparts the essential character of the baskets. The set of three baskets are classifiable in heading 4602, HTSUS, under the provision for baskets. The applicable subheading for the set of three baskets will be 4602.19.1800, Harmonized Tariff Schedule of the United States (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: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The rate of duty will be 4.5 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) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division