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NY N017775





October 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.11.0900

Ms. Una Gauthier
Barthco International Inc.
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a trellis basket of bamboo and plastic from China

Dear Ms. Gauthier:

In your letter dated September 25, 2007, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.

The ruling was requested on a “Trellis Basket with Butterfly”, CVS item # 439783. A sample of the item was submitted. The sample is a round basket with a pivoting arching handle, measuring approximately 4-1/4” high x 6-7/8” diameter. The basket is constructed of bamboo and plastic. The bottom of the basket, the top and bottom rims and the handle are composed of bamboo strips. The side wall of the basket is composed of narrow strips of bamboo, spaced diagonally in a trellis-style between the rims, and clear PVC sheeting decorated with plastic butterfly stickers.

The basket is a composite good composed of bamboo and plastic. The essential character of the basket is imparted by the bamboo. The basket is constructed mostly of bamboo; therefore, the bamboo plays a greater role in the functioning of this article as a basket.

The applicable subheading for the “Trellis Basket with Butterfly”, CVS item # 439783, will be 4602.11.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made from plaiting materials: Of vegetable materials: Of bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork). 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/.

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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