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April 28, 1999

CLA-2-46:RR:NC:SP:230 E80646

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1600; 4602.10.1800; 9502.10.0010

Mr. William A. Vollmerhausen
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of baskets and wreaths from Hong Kong.

Dear Mr. Vollmerhausen:

In your letter dated April 7, 1999, you requested a tariff classification ruling. Four samples were submitted and will be retained for reference.

Style #34-89-92 is an open, oval shaped basket measuring approximately 7" x 8" x 4 3/4"(H), with an arched, pivoting handle that rises an additional 4" above the rim. The body of the basket is composed of flat, interwoven strips of rattan, but the rim is made of bent wood. The handle is also of bent wood, but is additionally wrapped with strips of rattan.

The applicable subheading for the #34-89-92 basket will be 4602.10.1600, 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: of rattan or of palm leaf. The rate of duty will be 5%.

Style #34-89-93 is a round, open basket measuring about 10" in diameter and 6" in height. The body of the basket is made of thin, interwoven strips of wood (pine), and is lined with cotton textile fabric. The basket’s rim, and its two fixed handles, are of bent wood.

The applicable subheading for the #34-89-93 basket will be 4602.10.1800, HTS, which provides for other (non-enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials. The rate of duty will be 4.5%.

Style #64-23-14 is a 13" wreath consisting of a ring of bundled grapevines held together with textile cord. Affixed to the upper portion of the wreath is a painted wooden sign which reads “Autumn Blessings!” The sides are decorated with artificial fruits and flowers, and a permanently attached stuffed-fabric scarecrow doll sits at the base. The doll, which measures about 13" in length and 6" in width, occupies most of the circular space within the wreath and dangles below the bottom edge.

Style #64-68-23 is another 13" wreath consisting of a ring of bundled grapevines held together with textile cord. The sides are decorated with artificial fruits and foliage, and a permanently attached stuffed-fabric boy doll sits at the base. The doll, which measures about 15" in length and 6" in width, again occupies most of the space within the wreath and dangles below the bottom edge.

For tariff classification purposes, both of the above-described wreaths will be regarded as composite goods made up of different components. In applying General Rule of Interpretation 3(b) of the HTS, this office finds that in each instance the essential character is imparted by the doll figure.

Accordingly, the applicable subheading for the #64-23-14 and #64-68-23 wreaths will be 9502.10.0010, HTS, which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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