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NY K82435




February 12, 2004
CLA-2-46:RR:NC:2:230 K82435

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1200

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of willow hampers, wastebaskets and utility baskets from China

Dear Ms. Bonadonna:

In your letter dated January 19, 2003 you requested a tariff classification ruling.

The ruling was requested on six baskets sold as a set, identified as SKU # 13100110/ UPC # 32672144256. A photocopy of the packaging label for the “6 Piece Trinidad Set” was submitted.

The set consists of six rectangular baskets made of interwoven willow. All of the baskets have removable cotton liners. The set includes a large hamper (measuring 20 ¾” long x 16-5/8” wide x 24-5/8” high), a small hamper (17-7/8” x 12-7/8” x 21 ¾” high), two wastebaskets (each 1-3/8” x 8-1/2” x 10” high) and two utility baskets (each 12 ¼” x 8-5/8” x 4 ¾” high).

You believe that the wastebaskets and utility baskets are classifiable in subheading 4602.10.1200, Harmonized Tariff Schedule of the United States (HTSUS) as basketwork. However, you believe that the hampers are classifiable in subheading 9403.80.6040, HTSUS, as other household furniture.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. The EN, although not legally binding, may be consulted when determining the classification of a product under a particular heading.

The EN to heading 4602, state in part, that the heading covers articles made directly to shape from plaiting materials, and that such articles include:

(1) Baskets, panniers, hampers and basketware containers of all kinds, whether or not fitted with rollers or castors, (italics added).

Therefore, hampers made of plaiting materials are classifiable as baskets.

The applicable subheading for all six baskets, SKU # 13100110/ UPC # 32672144256, will be 4602.10.1200, HTSUS, which provides for basketwork, wickerwork and other articles made from plaiting materials; other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 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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