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July 21, 1999

CLA-2-46:RR:NC:SP:230 E84675

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900; 4602.10.1800

Ms. Michele Smith
Sears, Roebuck and Co.
Dept. 733IMP BC 172A-A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of boxes and baskets made of bamboo, wood and other materials, from China.

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a tariff classification ruling. Four samples were submitted and are being returned to you as requested.

Stock #93901 is a cube-like box, approximately 6” x 6” x 5 ¼”(H), having a hinged, flip-open lid with a latch closure at the front. The bottom of the box is a continuous sheet of wood, but the sides are composed of thin, flat, interwoven strips of bamboo. The lid is a sheet of wood, covered on the exterior mostly with interwoven strips of bamboo but also with a few decorative strips of metal. The bottom, sides and lid all have rims made of somewhat thicker, bent strips of bamboo. The sample is said to be part of a set of two boxes, the other one having the same type of construction but measuring 7 ¾” x 7 ¾” x 6 ¼”(H).

Stock #93904 is a small rectangular “trunk,” 5 ½” x 10 ¾” x 5 ½”(H), having the same kind of construction as #93901 described above. Again, the sample represents part of a two-piece set; the second trunk is said to have dimensions of 7 ¼” x 13 ½” x 6 ½”(H).

Stock #93894 is an octagonal “trunk,” roughly 8” x 9 ½” x 7”(H), having a domed, flip-open lid. The bottom of the trunk is a continuous sheet of wood, but the sides and lid appear to be composed of thin, interwoven strips of bamboo, with rims, supporting members and decorative pieces made of thicker strips of bamboo. The trunk features a metal latch closure and a small carrying handle at each end. The sample represents part of a two-piece set; the second trunk is said to have dimensions of 10” x 13” x 8 ¾”(H).

The applicable subheading for the #93901, #93904 and #93894 boxes and trunks will be 4602.10.0900, 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 bamboo: other than wickerwork. The rate of duty will be 10%.

Stock #93883 is an open, rectangular “red/green rope basket” measuring about 6½” x 9½” x 4”(H), not including its fixed, arching handle, which rises an additional 5” above the rim. It is made of colored, rope-like cords interwoven with flat bamboo strips. The cords appear to have been made from strips of vegetable material (identified in your letter as “straw”) which were twisted together and coated with red and green paint or lacquer. The straw cords greatly predominate over the bamboo strips with respect to quantity, surface area and appearance. The sample is said to represent one of the three pieces of a set, the other baskets being somewhat larger in size but otherwise the same.

The applicable subheading for the stock #93883 “red/green rope baskets” will be 4602.10.1800, 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 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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