HQ 081955: Decision on Application for Further Review of Protest No. 4501-7-000002

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.

                                      HQ 081955

                                    April 18 1989

          CLA-2 CO:R:C:G 081955 JLJ

          CATEGORY: Classification

          TARIFF NO.: 222.44; 204.05; 206.98

          District Director of Customs
          7911 Forsythe Boulevard
          Suite 625
          St. Louis, Missouri 63105

          RE: Decision on Application for Further Review
              of Protest No. 4501-7-000002

          Dear Sir:

               This protest was filed against your decision in the liquida-
          tion of certain St. Louis entries covering shipments of wooden
          articles manufactured in Taiwan.

               This ruling concerns the tariff classification of the wooden
          articles manufactured in Taiwan.

          FACTS:

               The merchandise at issue is described on the invoice as
          Article 6461, a "mini chipwood basket," and Article 9058, a
          "wooden basket."  In descriptive literature which was submitted
          with the protest, Article 9058 is shown to be a solid wood
          article, while Article 6461 is represented as a woven article.
          They were manufactured in Taiwan.

               The broker states that both articles are used as nut cups
          and that both have handles.  She asks that the merchandise be re-
          liquidated under the provision for baskets, of wood, in item
          204.05, Tariff Schedules of the United States (TSUS).

               Both articles were liquidated under the provision for
          articles not specially provided for, of wood, in item 207.00,
          TSUS (later changed to item 207.09, TSUS).

          ISSUE:

               What is the correct tariff classification of these nut cups?
















                                         -2-

          LAW AND ANALYSIS:

               In Quon Quon Co. v. United States, 39 Cust. Ct. 184, C.D.
          1924 (1957), at 186 (affirmed by United States v. Quon Quon Co.,
          46 CCPA 70), C.A.D. 699 (1959), the Customs Court cited with
          approval the following definition of "baskets" set forth in
          United States v. Byrnes & Co., 11 CCA 68, T.D. 38728 (1921):

                    (1) vessels of varying capacity,
                    (2) made of flexible materials, such as
                        osiers, cane, twigs, and rushes,
                    (3) commonly interwoven and bound at
                        the top,
                    (4) used for the purpose of holding,
                        protecting or carrying any commodity.

               This definition was later reaffirmed by American Import Co.
          v. United States, 44 Cust. Ct. 97, C.D. 2158 (1960), and by
          International Artware Corp. v. United States, 65 Cust. Ct. 604,
          C.D. 4146 (1970).

               The broker claims that both Article 6461 and Article 9058
          are baskets classified as baskets, of wood, in item 204.05, TSUS.
          The import specialist believes that both items are classified as
          articles not specially provided for, of wood, in item 207.00,
          TSUS.

               Article 6461 is said to be made of chipwood.  It meets the
          definition of "basket" set forth in the cases cited above.  It
          seems to meet the definition of "chip" set forth in Headnote
          2(c), Subpart 2B, Schedule 2, TSUS:

                    the term "chip" means flat, narrow, flexible
                    strips of wood which are under 1/16 inch in
                    thickness and can be woven, braided, or plaited
                    into a definite form or shape.

               Headnote 2(d), Subpart 2B, Schedule 2, TSUS, defines "unspun
          fibrous vegetable materials" to include "chip."  Accordingly,
          Article 6461 is classified under the provision for baskets and
          bags, of unspun fibrous vegetable materials, other, in item
          222.44, TSUS.  (We note that if the strips of material comprising
          Article 6461 were 1/16 inch or over in thickness, then the basket
          would be classified under the provision for baskets, of wood, in
          item 204.05, TSUS.)

               Article 9058 is made of solid wood and does not meet the
          definition of "basket" set forth above.  Article 9058 serves a
          useful function as a container and is classified as a household
          utensil not specially provided for, of wood, in item 206.98,
          TSUS.











                                         -3-

          HOLDING:

               Article 6461 should be reliquidated in item 222.44, TSUS.
          Article 9058 should be reliquidated in item 206.98, TSUS.  The
          protest should be allowed as to Article 6461 provided all
          requirements for free entry under GSP are satisfied and denied as
          to Article 9058 except to the extent that the reclassification as
          indicated above results in a partial allowance.  A copy of this
          letter should be sent to the protestant along with the CF 19,
          Notice of Action.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division












































          6cc:A.D., N.Y. Seaport (NIS-230)
          2cc:Chief, CIE
          1cc:O.T.O., Reg. Tra. Br.
          1cc:Reg. Comm., North Cen. Reg.
          JLJohnson:tj:typed 12/21/88
          Johnson library
          name: 081955JLJ