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NY K84455




April 21, 2004
CLA-2-46:RR:NC:2:230 K84455

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800

Mr. Todd D. Bulmash
Paris Presents Incorporated
3800 Swanson Court
Gurnee, IL 60031-1261

RE: The tariff classification of a Christmas gift set basket made of interwoven wood strips from Hong Kong

Dear Mr. Bulmash:

In your letter dated March 22, 2004 you requested a tariff classification ruling.

The ruling was requested on a Christmas basket made of wood strips. A sample (sample number 03-1022) and a photograph showing how the basket will be used were submitted. The sample will be returned to you as you requested.

The sample consists of a square basket which measures approximately 4” high and 6” x 6” at the top and tapers down to 3-1/2” x 3-1/2” on the bottom. The basket is made of interwoven thin strips of wood. It has a rim and a pivoting handle made of bent wood strips. A winter scene consisting of evergreen trees, snow, dark blue sky and stars decorates the rim. The basket will be sold with bath and beauty care items as a Christmas gift set. However, the set is not imported together.

You believe that because the basket has a winter scene printed on the top edge and because the basket will be the container for a Christmas gift set, the basket should be considered a festive article. Festive articles are provided for in heading 9505 of the Harmonized Tariff Schedule.

We find, however, that the winter scene depicted on the top edge of the basket does not represent an accepted symbol for Christmas. In addition, the basket is not primarily used in the celebration of the holiday. Rather, the basket is used to hold various articles. This particular basket belongs to the class of baskets commonly used for packaging articles put up for retail sale. Note Headquarters Ruling 962488 dated December 15, 1999, concerning Easter baskets used as gift packaging containers holding candy and toys and which were not classifiable as festive articles. Similarly, the subject basket for a Christmas gift set of beauty products is not classifiable as a festive article.

The applicable subheading for the basket made of interwoven wood strips (sample number 03-1022) will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made from plaiting materials; other baskets and bags, whether or not lined, of other vegetable materials. The rate of duty will be 4.5 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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