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NY A81655




April 22, 1996

CLA-2-46:RR:NC:GI:230 A81655

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900; 4420.90.8000; 8306.29.0000

Ms. Anne O'Brien-Goforth
Circle International, Inc.
9620 N.E. Colfax St.
Portland, OR 97220

RE: The tariff classification of decorative baskets of bamboo strip, of twig and of steel from China; essential character

Dear Ms. O'Brien-Goforth:

In your letter dated March 20, 1996, on behalf of your client, United Pacific Imports, you requested a tariff classification ruling.

The ruling was requested on seven different decorative baskets, samples of which were submitted. The first basket, United Pacific's number UP-6092, is a rectangular basket made of wood twigs, whole rattan and flat rattan. The twigs comprise the sides and bottom of the basket. Interlaced between the twigs are strips of dyed flat rattan. A decorative bow on one side is also made of flat rattan. The handle is made of whole rattan, which is considered a woody material. A breakdown by weight of the materials shows that the twigs comprise 90 percent of the basket. The essential character of this basket is imparted by the wood material which consists of the twigs and the whole rattan.

The second basket, UP-6119, is a round basket made of flat bamboo strips and decorated with braided or twisted seagrass strands. The basket is composed almost entirely of bamboo strips of different widths. The seagrass material is a decorative addition and is interlaced through the middle of the side and around the handle. The essential character of this basket is imparted by the bamboo strips.

The third basket, UP-6156, is a pastel colored round basket made of flat bamboo strips, round rattan rods and plywood. The bottom is made of plywood, which is stated to comprise 10 percent of the weight of the basket. The upright supports and the bottom and top rims of the side of the basket are made of flat bamboo. In addition the handle is made of flat bamboo. Flat bamboo comprises 50 percent of the weight of the basket. Interlaced through the upright supports along the side of the basket are rattan rods, which comprise 40 percent of the weight of the basket. The essential character of this basket is imparted by the flat bamboo because it comprises a greater portion by weight and area of the basket than the rattan rods.

The fourth item listed, UP-6166, consists of four small dyed baskets, each made of flat bamboo strips and decorated with either fern, seagrass or rattan rods. Since each basket is made almost entirely of flat bamboo strips, the essential character is imparted by the flat bamboo.

The fifth basket, UP-1302, is a square black and gold painted decorative basket made of steel. It has a wire handle, wire mesh sides and bottom, a flat metal rim and two flower designs on the sides. It is made entirely of steel.

The sixth basket, UP-1303, is a round basket made of steel and rattan. The bottom rim, the top rim, the sides and the handle are made of painted steel. The bottom of the basket is made of flat rattan strips. The top steel rim of the basket is decorated with rattan rods and a small portion of the handle is decorated with flat rattan strips. The essential character of this basket is imparted by the steel because the greater portion of the basket by weight and area is made of steel.

The seventh basket, UP-6133, is a square basket made of flat bamboo strips and wood. The bottom is made of plywood. The side of the basket is made of unplaited chipwood on the inside and bamboo strips on the outside. The top and bottom rims and the handle are made of bamboo strips. The basket is made equally of bamboo and wood and no one material imparts the essential character. Classification of this basket would be according to General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which states that such goods be classified in the heading which occurs last in numerical order among those which equally merit consideration. The heading for the bamboo strips (4602) occurs after the heading for the wood (4420).

The applicable subheading for the baskets having an essential character of bamboo strips (UP-6119, UP-6156, and UP-6166) and for the basket equally meriting consideration as wood or as bamboo (UP-6133) will be 4602.10.0900, HTSUSA, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of bamboo, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the twig basket (UP-6092) will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the decorative steel basket (UP-1302) and for the steel and rattan basket having an essential character of steel (UP-1303) will be subheading 8306.29.0000, HTSUSA, which provides for statuettes and other ornaments, of base metal. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Part 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,


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