United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 816413 - NY 816515 > NY 816506

Previous Ruling Next Ruling
NY 816506




December 1, 1995

CLA-2-46:RR:NC:GI:230 816506

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800

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) from China.

Dear Ms. Lorentz:

In your letter dated September 28, 1995, together with an undated follow-up submission received here on November 7, you requested a tariff classification ruling.

A sample identified as a "Bamboo Basket" (Item 15923-1) was submitted and will be retained for reference. It is a small, multicolored open basket, about 2" in height and 3" in diameter, made of interwoven pieces of fern (midribs) and flat strips of bamboo. The basket, which also features an arching handle, will be sold in assortments of six pieces.

You have indicated that the amounts of fern and bamboo are equal, in terms of both weight and value. However, although the bamboo contributes to the basket's appearance, we find that the fern provides the basic structure and can be said to impart the essential character of this composite article.

Accordingly, the applicable subheading for the "Bamboo Basket" (Item 15923-1) will be 4602.10.1800, Harmonized Tariff Schedule of the United States (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%.

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

Previous Ruling Next Ruling

See also: