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 > 2000 NY Rulings > NY F80724 - NY F80777 > NY F80726

Previous Ruling Next Ruling
NY F80726




December 28, 1999

CLA-2-46:RR:NC:2:230 F80726

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900

Ms. Rita Pitts
Dillard’s
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of a 24 piece picnic basket set from China

Dear Ms. Pitts:

In your letter dated December 1, 1999 you requested a tariff classification ruling.

The ruling was requested on a 24 piece picnic basket set, your style #M17SS324. A sample was submitted which will be returned to you as you requested.

The picnic basket set consists of a rectangular carrying basket fitted with various utensils necessary for a picnic. The basket measures approximately 18 inches long by 12-1/2 inches wide by 11 inches high. It has an attached lid with a leather strap closure, a removable tray and two rotating handles. The basket is made essentially of interwoven bamboo strips with some additional fern woven along the rims, around the handles and around one small part of the sides. The interior of the basket and the tray is lined with a padded textile fabric.

The lid is fitted with 12 pieces of stainless steel flatware, a salt shaker, a pepper shaker and a cork screw. The tray is fitted with 4 plastic cups and 4 plastic plates. All the pieces are held in place with permanently mounted leather straps. The basket has enough space remaining to carry food and other items for a picnic.

The picnic basket and utensils are put up together to carry out a specific activity. They constitute “goods put up in sets for retail sale” and are governed by General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States. GRI 3(b) provides that mixtures, composite goods and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of the picnic basket set is given by the basket.

The applicable subheading for the 24 piece picnic basket set, style #M17SS324, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork and other articles of plaiting materials; other baskets and bags, whether or not lined; of bamboo; other. The rate of duty will be 10 percent ad valorem. This rate remains the same in the year 2000.

We note that the sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

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

Previous Ruling Next Ruling

See also: