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NY R04811





September 29, 2006

CLA-2-46:RR:E:NC:2:230 R04811

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a harvest character basket assortment from China

Dear Mr. Crago:

In your letter dated September 1, 2006 you requested a tariff classification ruling.

The ruling was requested on two assortments of baskets decorated with harvest character figures, item # A076BA00038 and item # A076BA00039. Photographs of the products were submitted.

Item # A076BA00038 consists of an assortment of three styles of bamboo baskets decorated with fabric harvest characters. The baskets are made of interwoven strips of bamboo. Attached to the rim of the baskets are the stuffed polyester heads and arms of two styles of differently dressed scarecrows and one dressed turkey. Attached to the bottom of the baskets are the feet of the figures. This assortment measures 4” in diameter and 5” high.

Item # A076BA00039 is a similar assortment of bamboo baskets decorated with two styles of scarecrows and one turkey. This assortment measures 8” in diameter and 9” high.

The bamboo baskets decorated with scarecrows are composite goods consisting of different materials. The essential character of the baskets is imparted by the bamboo strips, because of the role the bamboo plays in the functioning of the products as baskets.

The applicable subheading for the two styles of scarecrow harvest character baskets in both item # A076BA00038 and item # A076BA00039 will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

A classification ruling cannot be given for the turkey harvest character basket in the assortments, item # A076BA00038 and item # A076BA00039. The classification of this merchandise involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”

Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

If you wish, you may resubmit your request for a prospective ruling on the turkey baskets after the appropriate court cases have been resolved.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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