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NY F87055




May 26, 2000

CLA-2-46:RR:NC:2:230 F87055

CATEGORY: CLASSIFICATION

TARIFF NO.:4602.10.0900

Ms. Laura Yeager
IKEA Wholesale
496 West Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a table decoration consisting of a bamboo basket with ceramic ornaments from Vietnam

Dear Ms. Yeager:

In your letter dated May 12, 2000 you requested a tariff classification ruling.

The ruling was requested on a table decoration, IKEA item #50027851. A sample of the item was submitted. The table decoration consists of four ceramic articles in a basket. The ceramic articles are referred to as “stones.” They consist of various roughly shaped ornaments resembling a gourd, a shell, a starfish and a fruit or a flower. The four ornaments are loosely placed inside the basket.

The basket is made of interwoven strips of bamboo. It measures approximately 8-1/2 inches in diameter and 2 inches in height. Each table decoration is packed inside its own solid wood box.

Although sold together, the ceramic ornaments and the basket are not classifiable together. For tariff purposes, they do not constitute either a composite good or a set. They are not considered a composite good because they are neither specially adapted to each other nor do they form a whole which would not normally be offered for sale in separate parts. Baskets and ceramic ornaments are commonly sold separately. Further, they are not considered goods put up in a set for retail sale because they are not put up together to meet a particular need or carry out a specific activity.

The applicable subheading for the bamboo basket 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 duty rate from Vietnam will be 50 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the ceramic articles. Your request for a classification ruling should include information explaining how the ceramic is made (e.g., shaped and then heated) and what kind of ceramic it is (e.g., porcelain, stoneware, or earthenware). When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

Importations of merchandise packed in solid wood packing material from Asia may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations may be obtained from the USDA at the following location:

U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road
Unit 136
Riverdale, MD 20737

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 (NIS) Paul Garretto at 212-637-7009. The sample submitted will be retained by the NIS for 60 days pending resubmission of your ruling request for the ceramic articles.

Sincerely,

Robert B. Swierupski
Director,

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