us-cbp-cross-rulings-ny-816369•NY 816369: The tariff classification of plaited baskets (fern, bamboo, rattan) from China.
NY 816369: The tariff classification of plaited baskets (fern, bamboo, rattan) from China.
us-cbp-cross-rulings-ny-816369NY 816369: The tariff classification of plaited baskets (fern, bamboo, rattan) from China.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
NY 816369
November 30, 1995
CLA-2-46:RR:NC:GI:230 816369
CATEGORY: Classification
TARIFF NO.: 4602.10.1800; 4602.10.1400
Ms. Jennifer Lorentz
Midwest of Cannon Falls, Inc.
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of plaited baskets (fern, bamboo, rattan) from China.
Dear Ms. Lorentz:
In your letters dated September 28 and 29, 1995, with follow-up submission of November 2, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.
The first sample is identified as a "Bamboo Teapot Basket" (Item 15761-9). About 4" in height and 5" in diameter, it is a teapot-shaped basket made of interwoven pieces of fern (midribs) and flat strips of bamboo. The amounts of bamboo and fern are said to be roughly equal, in terms of both weight and value. The basket features a handle, a removable lid, and a decorative (non-functional) spout.
We find that neither the bamboo nor the fern can be said to impart the essential character of this composite article. With reference to General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), the classification will thus be governed by the subheading which appears last in numerical order among those which equally merit consideration. In this instance, the competing subheadings are 4602.10.0900 and 4602.10.1800.
Accordingly, the applicable subheading for the "Bamboo Teapot Basket" (Item 15761-9) will be 4602.10.1800, HTS, which provides for other (than certain enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials. The rate of duty will be 4.5%.
The second sample is identified as a "Wood and Wicker Flower-Shaped Basket" (Item 15762-6). It is a round, multicolored open basket, about 2 1/2" in height and 5" in diameter, made essentially of slender, interwoven rattan rods (individually measuring about 1.5 mm in cross-section diameter). The rim of the basket is decorated with appendages, made of the same material, designed to resemble flower petals. The basket also features an arching handle with an attached butterfly ornament made of wood and rattan.
The applicable subheading for the "Wood and Wicker Flower-Shaped Basket" (Item 15762-6) will be 4602.10.1400, HTS, which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf: wickerwork. The rate of duty will be free.
This ruling is being issued under the provisions of Section 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 (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division
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