The tariff classification of wooden Christmas baskets from China

N152699 March 16, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 503 Avenue G Redondo Beach, CA 90277 RE: The tariff classification of wooden Christmas baskets from China Dear Mr. Crago-Edwards: In your letter dated March 8, 2011, you requested a tariff classification ruling for three styles of wooden Christmas baskets. Photographs were submitted for our review. The three baskets measure 5.9” (l) x 5.9” (w) x 3.75” (h). Each is constructed with two sides of evenly spaced, horizontal wooden slats, and two sides and a bottom panel of solid wood. Each has two rope handles attached to the solid wood sides. Also, a wooden oval decorated with one of three holiday motifs is affixed to a slat side of the basket. The motifs are a picture of Santa Clause with the phrase “Ho Ho Ho”, a snowman with “Let It Snow”, and a Christmas tree and reindeer with “Merry Christmas”. You explain that the baskets are marketed for and during the Christmas holiday season. You ask in your letter whether these baskets are considered to be utilitarian or decorative articles. Because the baskets are designed to hold objects, they have utility and are considered to be utilitarian articles. The small size of the baskets does not negate this utility. In accordance with Legal Note 1(v) to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS), classification of these baskets in heading 9505 is precluded. The applicable subheading for the wooden Christmas baskets will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division