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 > 1998 NY Rulings > NY NY1109 - NY NY1144 > NY NY1141

Previous Ruling Next Ruling


NY C88995


July 8, 1998

CLA-2-44:RR:NC:SP:230 C88995

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Michele Smith

Sears, Roebuck and Co.

Import Dept. 733IMP

3333 Beverly Road, BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of wooden baskets from China.

Dear Ms. Smith:

In your letter dated June 10, 1998, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Item #93790 is a rectangular basket measuring about 6" x 8 1/2" x 4"(H), not including its fixed handle, which rises 7" above the top rim. The front of the basket is a continuous sheet of wood which has been carved in the center with a slightly raised but essentially flat representation of a Christmas tree. The sides and back of the basket consist of split tree branch sections (about 3/8" thick, with their bark still attached) mounted side by side in the upright position. The vertical components of the handle are also made of such pieces, while the horizontal handgrip is a section of a whole branch. The rims and the bottom are composed of sawn wood slats about 3/8" thick. The slats making up the bottom have 3/4" open spaces between them. The handle and the upper and lower rims are ornamented with braided green and gold cords.

Item #93807 is an oval-shaped basket measuring about 4 1/2" x 7" x 4"(H), not including its fixed metal handle, which arches 5" above the top rim. The bottom of the basket is a continuous sheet of wood. The front and back panels also are continuous sheets of wood, each bearing a carved apple design on the exterior surface. The end panels, however, are of made of wide, interwoven strips of chipwood. The upper and lower rims, as well as a few decorative upright pieces, consist of strips of an unidentified vegetable plaiting material. Given that its base and its front and back panels are wooden sheets, this basket will be considered essentially an article of wood (rather than of plaiting materials) for tariff purposes. You indicate that the sample is one of a set of three, which presumably differ only in size.

Item #93811 is a basket with a rectangular, basin-like shape. Its body measures 6 1/2" x 9" x 3 1/2"(H) and is made essentially of curved, continuous sheets of red-stained wood. However, its handle (which arches 4" above the top edge) plus the rims and some decorative upright pieces appear to be green-
painted strips of bamboo. This sample is again said to be one piece of a set of three.

The applicable subheading for the #93790, #93807 and #93811 baskets will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.6%.

One or more of the articles discussed in this ruling may be subject to requirements administered by the United States Department of Agriculture (USDA). For further information, you may contact that agency directly at the following location:

USDA

APHIS, PPQ

4700 River Road, Unit 136

Riverdale, MD 20737-1236

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,


Previous Ruling Next Ruling

See also: