HQ 0081955 - Decision on Application for Further Review of Protest No. 4501-7-000002 - United States International Trade Commision Rulings

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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?

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.

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

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