The tariff classification of paper cloth basket set from China

N279514 October 18, 2016 CLA-2-46:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of paper cloth basket set from China Dear Ms. Barnes: In your letter, dated July 5, 2016, you requested a classification ruling. The ruling was requested on a set of four paper cloth baskets from China. You note that the baskets will be imported together but sold individually in the retail store. Photos and a sample were submitted for our review. The sample will be returned to you, as requested. The four paper cloth baskets are all of the same construction and differ only in size. Each is a generally rectangular basket. The bottom of each basket, as well as the bottom half of each side wall is covered with a woven material made from folded paper strips. The vertical strips are white and the horizontal strips are black; the strips are woven in a graphic pattern. The top half of the baskets’ side walls is a woven polyester textile. On each narrow end of the basket, there is a textile webbing handle. The baskets are lined with a plastic sheeting for stabilization, and the interior of the baskets is also lined with a woven polyester textile that obscures the plastic sheeting. The outer surfaces of each basket consist of interwoven paper strips and a woven textile. These materials are classifiable under separate headings and both contribute to the construction of the baskets. Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials” as: 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 interwoven, folded paper strips constitute plaiting materials. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 are applicable.Because the materials from which the sample is constructed are prima facie classifiable in different headings, the paper cloth baskets are composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (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. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The interwoven paper strips not only cover the greatest outer surface area of the baskets, but, with their graphic pattern, provide the visual impact, and, therefore, impart the consumer appeal of the baskets. The interwoven paper strips thus impart the essential character of the baskets. The applicable subheading for the paper cloth baskets will be 4602.90.9000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Other. The rate of duty will be 3.5 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 https://hts.usitc.gov/current. 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 laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division