CLA-2-44:S:N:N8:230 806891
Ms. Barbara Sherman
120 E. McKellips Rd.
Tempe, AZ 85281
RE: The tariff classification of baskets, trays, and boxes from
Venezuela (Plaiting materials; Chapter 46, Note 1; EN 46.02;
Wickerwork)
Dear Ms. Sherman:
In your letter dated February 9, 1995, you requested a
tariff classification ruling on handmade baskets, trays, and
boxes made of vegetable materials and to be imported from
Venezuela.
The subject merchandise can be divided into three
categories: baskets from three different Indian tribes, the
Makiritare, the Warao, and the Yanomami; trays or plates (guapas
or wapas); and boxes. You state that each item is tagged with
the country of origin as Venezuela and a brief description as to
tribal or cultural use. The merchandise pending shipment was
purchased in Indian markets and stores in Venezuela. You claim
that these items are used by collectors of Indian art, collectors
of baskets, and for home decoration. Photographs and literature
have been submitted.
The merchandise as described in your letter and shown in
your photographs and literature is as follows:
1. "Wiwa" or burden baskets which range in height from less
than a foot to two feet. These baskets are made by the
Makiritare tribes.
2. Round baskets with lids made by the Makiritare tribes
range in size from 6 inches to 12 inches in height and diameter.
3. Round baskets with lids and straps made by the Warao
tribe are constructed with coiled moriche palm. The sizes of
these baskets range from 2 inches in height and diameter to a
foot in height and diameter. Some of these baskets do not have
lids or straps.
4."Wue" or burden baskets made by the Yanomami are
approximately a foot to one and a half feet in height. They have
a tumpline which is made of plant material.
5. "Platos" or plates made by the Yanomami are shaped like
bowls. They range in size from about 8 inches to about 15
inches.
6. Boxes made by the Makiritare, Warao, and other Indian
tribes consist of a top which fits over the bottom to form the
box. The boxes are of a double wall construction, that is, an
inside plait and an outside plait. These boxes range in size
from 8 to 12 inches long by 4 to 5 high by 4 to 6 inches wide.
7. "Guapas" or "Wapas" are made by many Indian tribes. Some
of these articles are flat plates with a low lip, approximately ¬
to « high. They range in size from 5 to 24 inches in diameter.
"Guapas" made by the Arawok, Guahibo, and Piaroa tribes
appear to be concave, similar to bowl, with a high lip.
The literature that you submitted lists the following
vegetable materials as being used in the construction of the
articles in question:
Common Name Species
bamboo Bambusa Vulgaris/Sehrad
mamure Heteropsis spruceana/Schott
moriche Mauritania flexuosa L.
onoto Bixa orellana L.
tirita Ischnosiphon spp.
voladora Geocarpus americanus/Jacq.
According to the literature, it appears that the "guapas"
and the boxes are made of woven bamboo. The other items are made
of mamure, moriche, onoto, tirita, and voladora. None of the
item in question are made from twine or cord of vegetable
material. In addition, the vegetable material has been split or
cut prior to making the articles. The above information was
verified and discussed with you on March 9, 1995 by National
Import Specialist Paul Garretto.
The materials and construction of the subject articles meet
the definition of the expression "plaiting materials" under
Chapter 46, Note 1, of the Harmonized Tariff Schedule (HTS).
Note 1 states as follows:
In this chapter the expression "plaiting
materials" means materials in a state or form
suitable for plaiting, interlacing or similar
processes;
The Explanatory Notes (EN) to the HTS constitute the
official interpretation of the tariff at the international level.
The EN to heading 4602 which covers basketwork, wickerwork and
other articles made directly to shape from plaiting materials or
made up from goods of heading No. 4601 state as follows:
Subject to the exclusions specified in the
General Explanatory Note to this Chapter, the
heading covers:...
Such articles include:
(1) Baskets, panniers, hampers and basketware
of all kinds...
(6) Trays, bottlehoders, carpet-beaters,
tableware, kitchenware and other household
articles.
The "platos", the boxes, and concave "guapas" described
above under numerals 5, 6 and 7 are considered baskets for tariff
classification purposes.
In addition, since the plaiting materials used on all the
articles in question have been obtained by splitting or cutting
the plant, they are not in a twig or rod form. Therefore, the
articles do not qualify as wickerwork.
The applicable subheading for the baskets described above
under numerals 1 to 5 and made of mamure, moriche, onoto, tirita,
and voladora will be 4602.10.1800, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for other
baskets and bags, whether or not lined. The duty rate will be
4.5 percent ad valorem.
The applicable subheading for the baskets described above
under numerals 6 and 7 and made of bamboo will be 4602.10.0900,
HTSUSA, which provides other baskets and bags, whether or not
lined: of bamboo. The duty rate will be 10 percent ad valorem.
The applicable subheading for the "guapas" or "wapas"
described under number 7 which are flat plates or trays with a
low lip and made of bamboo will be 4602.10.4500, HTSUSA, which
provides for other articles made directly to shape from plaiting
materials or made up from articles of heading 4601, of bamboo.
The duty rate will be 6.6 percent ad valorem.
Articles classifiable under subheadings 4602.10.1800,
4602.10.0900, and 4602.10.4500, HTSUSA, which are products of
Venezuela are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
Importation of these products may be subject to import
regulations administered by the U.S. Department of Agriculture
(U.S.D.A.). Information regarding applicable regulations
administered by the U.S.D.A. may be addressed to that Agency at
the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
Federal Building, Rm. 628
6505 Bellecrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
You have also inquired on the applicability of heading 9705,
HTS, which provides for articles having a bearing on the study of
the activities, manners, customs and characteristics of
contemporary primitive peoples. If you wish to pursue a claim
under the above heading, you should submit detailed information
and documentation on the subject Indian tribes. If you have any
questions on this issue, you may call National Import Specialist
Larry Mushinske at (212) 466-5779.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport