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NY A89870




December 19, 1996

CLA-2-46:RR:NC:2:230 A89870

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900; 4602.10.1800; 8306.29.0000

Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of bamboo and fern baskets, bark and wood baskets, and fern and metal baskets from China

Dear Mr. Kelly:

In your letter dated November 19, 1996, on behalf of Giftwares Co. Inc., you requested a tariff classification ruling.

The ruling was requested on four styles of baskets. Samples of the baskets were submitted. Item number 9086 is a 7 inch round basket with two short handles. It is a woven basket made of different materials. The bottom is made entirely of sliced bamboo strips. The upright supporting sides are made of bamboo strips. The handles are made in part of bamboo and in part of fern. Interwoven across the sides of the baskets are layers of narrow bamboo strips, layers of straw and layers of fern. This basket is essentially constructed of bamboo because more of the structure of the basket is made of bamboo than the other materials.

Item number 5506 is a 4 inch square basket with a long handle. It is a woven basket constructed similarly to item 9086 but with grapevine and an unknown material that appears to be coated paper instead of fern and straw. The basic structure of the basket is made of bamboo strip. If the grapevine and paper sides were removed, the remaining bamboo pieces would still make a basket.

Item number 2094 is a 6 x 4 inch rectangular basket made of different materials. The bottom is made of wood not suitable for plaiting which has been cut and nailed to the rest of the basket. The sides are made of bark. Neither material imparts the essential character of the basket. Both are equally needed to make the basket. Classification of the item would be governed by General Rule of Interpretation 3 (c), (G.R.I.3(c)), which states that the item is classifiable in the heading which occurs last in numerical order of those meriting equal consideration.

Item number 2260 is a 5-1/2 inch round basket made of fern and metal. All of the bottom except for one metal rod in the middle is made of fern. All of the sides except for the top rim is made of metal wire. The handle is made of both metal and fern. The fern and metal comprising the basket are equal in quantity and importance. Classification of this item is governed by G.R.I.3(c).

The applicable subheading for the baskets essentially of bamboo, item numbers 9086 and 5506, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles of plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; of bamboo; other. The rate of duty will be 10 percent ad valorem. This rate will remain the same for 1997.

The applicable subheading for the bark and wood basket, item number 2094, will be 4602.10.1800, HTSUSA, which provides for basketwork, wickerwork and other articles of plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; other; other. The rate of duty will be 4.5 percent ad valorem. This rate will remain the same for 1997.

The applicable subheading for the fern and metal basket, item number 2260, will be 8306.29.0000, HTSUSA, which provides for statuettes and other ornaments, of base metal, and parts thereof; other. The rate of duty will be 3 percent ad valorem. Effective January 1, 1997 the rate of duty will be 2 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,

Roger J. Silvestri

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