NY 0858073 - The tariff classification of a plaited basket with a textile covering from China - United States International Trade Commision Rulings

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NY 858073

December 12, 1990

CLA-2-46:S:N:N1:230 858073

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1100; 4602.10.1900; 9902.46.02

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: The tariff classification of a plaited basket with a textile covering from China

Dear Mr. Shoichet:

In your letter dated November 14, 1990, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The ruling was requested on a "Rose Potpourri Basket." A sample was submitted, which will be returned to you as you requested. The sample consists of a bamboo basket with a textile covering. The basket may also be imported constructed of plaited fern. The sample measures approximately 2 inches high and 3-1/2 inches in diameter and is constructed of thin interwoven bamboo strips. It is painted pink and has a handle also made of plaited material. The decorative covering consists of a printed textile fabric gathered into a ruffle with ribbon and lace attached. It is stuffed and covers almost all of the outside of the basket.

The basket and the fitted textile covering comprise a composite article. The essential character is imparted by the basket which gives the article its function. The article is intended to hold potpourri, which is not imported with the basket.

The applicable subheading for the bamboo basket with the textile covering will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials . . . : Of vegetable materials: Other baskets and bags, whether or not lined: Of bamboo. The rate of duty will be 10 percent ad valorem.

The applicable subheading for a fern basket with a textile covering will be 4602.10.1900, HTS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials . . . : Of vegetable materials: Other baskets and bags, whether or not lined: Other. The rate of duty will be 4.5 percent ad valorem.

The duty for wicker products provided for in subheadings 4602.10.1100 and 4602.10.1900, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or after October 1, 1990 and on or before December 31, 1992.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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