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NY F86852





May 24, 2000

CLA-2-46:RR:NC:2:230 F86852

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a bamboo/fern snowman basket with a removable fabric lining from China

Dear Ms. Aldinger:

In your letter dated May 3, 2000 you requested a tariff classification ruling.

The ruling was requested on Rite Aid item #994175, referred to as an “Xmas Fabric Snowman Basket.” A sample of a rectangular basket measuring approximately 14 inches long by 11 inches wide by 2-1/2 inches high was submitted.

The basket has two short side handles and a removable lining fitted for the bottom. The lining is made of fabric and is printed with a snowman, a decorated tree, stars and the word “PEACE”. The basket is made of bamboo and fern. The whole bottom is made of interwoven strips of bamboo. The sides consist of fern rib uprights spaced at regular intervals. Interwoven across the fern uprights is a textile ribbon. A row of braided fern runs along the top and bottom rims. The rims and handles are made of bamboo and are covered with fern.

The basket is being imported for Rite Aid’s Christmas promotion. It is not classifiable as a festive article, however, because it is functional and it is not a three dimensional representation of a festive motif.

The basket is composed of different materials. Articles made up of different materials are classified according to the material that gives them their essential character. The essential character of this basket is imparted by the bamboo. The basket is made primarily of bamboo and fern. Of these two components, bamboo covers the greater area of the basket. The lining need not be considered in determining the essential character of the basket because the applicable subheadings provide for the baskets “whether or not lined”.

The applicable subheading for the bamboo/fern snowman basket, item #994175, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of bamboo; other. The rate of duty will be 10 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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