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NY J81640




March 21, 2003

CLA-2-46:RR:NC:2:230 J81640

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1400; 4602.10.3500; 7323.99.9060

Ms. Susan Nunes
Princess House Inc.
470 Myles Standish Blvd.
Taunton, MA 02780

RE: The tariff classification of rattan baskets, trays, plate holders and metal napkin rings from China

Dear Ms. Nunes:

In your letter dated February 27, 2003 you requested a tariff classification ruling.

The ruling was requested on various rattan and metal baskets, trays and other tableware. Copies of pages from your home party catalogue and two samples were submitted. The samples consist of a home organizer basket and a two-tier server. In addition to the samples, the catalogue includes a basket set, a bread basket, a tray/bakeware holder, a serving tray, plate holders and napkin rings.

The home organizer basket (item # 2547) is a 9” long x 9” wide x 6” high square basket with two metal handles. The basket contains a removable insert that partitions it into sections. The catalogue shows the basket being used to hold dishes and utensils in one photo and mail, scissors and pencils in another photo. The basket and the insert are made of interwoven honey colored rattan rods. The frames of the basket and of the insert are composed of steel wire with black powder coating (matte finish). The top inch of the basket under the rim is open (not covered with interwoven rattan) and consists of scrolled metal wire. The handles and the top rim are covered with rattan strips.

The two-tier server (item # 2565) consists of two round serving trays on a removable collapsible metal stand. The trays measure 11-1/2” in diameter and 9-1/2” in diameter. The stand is made of black matte finished metal wire and is 22” high when set up. The trays are made of honey colored rattan rods with a supporting frame of metal wire. The circular sides of the trays consist of top and bottom metal rims with open 1” high scrolled metal wire. The rims are covered with strips of rattan. The stand is shaped and sized to fit the smaller tray on top and the larger tray on bottom. The two-tier server is a composite good consisting of the metal stand and the serving trays. The essential character of the article is imparted by the trays because of the more important role they play in the functioning of the article.

The basket set (item # 2573) consists of a large (11” long x 9” wide x 5-1/2” high) and a small (9-1/2” long x 7-1/2” wide x 5-1/4” high) oval shaped basket with handles made of interwoven rattan rods with a metal frame. The bread basket (item # 2544) is a rectangular basket (13-1/2” long x 8-1/2” wide x 4-3/4” high) made of interwoven rattan rods with a metal frame.

The tray/bakeware holder (item # 2571) consists of a rectangular basket (16” long x 10-3/4” wide x 3” high) with two handles and five basket inserts (one large, 9-3/4” long x 4-1/2” wide x 2-1/2” high and four small, each 9-3/4” long x 2-1/4” wide x 2-1/2” high). The inserts fit and fully occupy the space in the tray/bakeware holder basket. The catalogue illustrates the inserts being used to hold utensils and napkins. Alternatively, in another photo, the tray/bakeware basket is shown holding a casserole dish (not imported with the basket) without using the inserts. The tray/bakeware basket and the five insert baskets are made of interwoven rattan rods with a metal frame.

The serving tray (item # 2328) is an oval shaped tray (19” long x 15-1/2” wide) with two handles. It is made of interwoven rattan rods with a metal frame. The sides consist of rattan covered metal rims and open scrolled metal wire.

The plate holders (item # 2562) consist of 12-1/2” diameter plate shaped holders made of interwoven rattan rods with a metal frame. The plate holders have a border of rattan covered metal rims and open scrolled metal wire.

The above baskets, trays and plate holders are all composed of two different materials, rattan rods and metal wire frame. The essential character of all the above items is imparted by the rattan rods. The rattan rods play a primary role in making the various baskets, trays and plate holders. The metal wire plays a secondary supporting role.

The napkin rings (item # 2654) consist of a set of eight scroll shaped napkin rings made of black matte finished steel wire with a little rattan wrapped around the middle of the top. The steel wire comprises the circular ring portion that will hold the napkin and also the scroll shaped decoration on top. The essential character of the napkin rings is imparted by the metal because the napkin rings are primarily made of metal. The rattan portion is minimal and mostly decorative.

The applicable subheading for the home organizer basket (#2547), the basket set (#2573), the bread basket (#2544) and the tray/bakeware holder (#2571) will be 4602.10.1400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials, other baskets and bags, whether or not lined; of rattan or of palm leaf; wickerwork. The rate of duty will be free.

The applicable subheading for the two-tier server (# 2565), the serving tray (#2328) and the plate holders (# 2562) will be 4602.10.3500, HTSUSA, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials, other, of one or more of the materials bamboo, rattan, willow or wood, wickerwork. The rate of duty will be free.

The applicable subheading for the napkin rings (#2654) will be 7323.99.9060, HTSUSA, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other. The rate of duty will be 3.4 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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