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HQ 086074

March 13, 1990

CLA-2 CO:R:C:G 086074 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1100, 4602.10.1900

Mr. Stanley Geller
President
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: Modification of Pre-Classification Review (PC) 835839, dated January 25, 1989

Dear Mr. Geller:

On January 25, 1989, our New York office issued PC 835839 classifying seven different baskets as festive articles in the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) subheadings 9505.90.6000 or 9505.10.2500. After much discussion and consideration, we have redetermined the proper classification of these articles.

FACTS:

The subject articles are small baskets, generally designed to hold candy. The first baskets, numbers 2009 and 2010 are woven bamboo baskets in various colors. The second baskets, numbers 3307 and 3308 are woven wooden baskets in natural colors. The final baskets, numbers 3305, 3309, and 7059 are woven wooden baskets in multi-colors.

ISSUE:

Whether the subject baskets are classifiable as festive articles in heading 9505, HTSUSA, and, if not, what is the appropriate classification?

LAW AND ANALYSIS:

Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505 indicates that this heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non- durable material. They include:

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artifical snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

For the most part, items classifiable in Heading 9505, HTSUSA, tend to have no function other than to adorn.

Here, the subject baskets do more than adorn; they hold candy and other such articles. In addition, the baskets have no specific association with any particular holiday. These items, therefore, are not classifiable in Heading 9505.

Heading 4602, HTSUSA, provides for basketwork, wickerwork and other articles made from plaiting materials. The subject articles, if not classifiable elsewhere, would be classified under this heading.

HOLDING:

Item numbers 2009 and 2010 are classifiable in subheading 4602.10.1100, HTSUSA, which provides for other baskets and bags, whether or not lined, of bamboo, dutiable at 10 percent ad valorem. Item numbers 3305, 3307, 3308, 3309, and 7059 are classifiable in subheading 4602.10.1900, HTSUSA, which provides for other baskets and bags, whether or not lined, other, dutible at 4.5 percent ad valorem.

In accordance with the above determination, PC 835839 is hereby modified pursuant to 19 CFR 177.9(d).

Sincerely,

John Durant, Director
Commericial Rulings Division

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