CLA-2 CO:R:C:T 954702 HP
Mr. Ken Melloni
Jenigere
P.O. Box 1256
Linwood, PA 19061
RE: DD 887262 affirmed. Picnic basket is luggage, not
basketware.
Dear Mr. Melloni:
This is in reply to your letter of July 23, 1993. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
picnic baskets, produced in Indonesia.
FACTS:
The merchandise at issue consists of an unlined rattan
picnic basket with two dividers, model # W-00158-0. It measures
approximately 21" x 12" x 11.5"BH x 6"HH and has a single rattan
handle. The slotted lid is designed to fit over the handle.
In DD 887262 of June 23, 1993, the District Director,
Providence, Rhode Island, classified this basket under subheading
4602.10.2500, HTSUSA, as luggage, handbags and flatgoods of
rattan. You disagree, arguing that the proper classification
should be under 4602.10.1300, HTSUSA, as other baskets.
ISSUE:
Whether the picnic basket is considered luggage or baskets
under the HTSUSA?
LAW AND ANALYSIS:
Heading 4602, HTSUSA, provides for basketwork and other
articles of plaiting materials. The Explanatory Notes (EN) to
the Harmonized Commodity Description and Coding System
(Harmonized System) constitute the official interpretation of the
scope and content of the tariff at the international level. They
represent the considered views of classification experts of the
Harmonized System Committee. Totes, Inc. v. United States, No.
91-09-00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916,
1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not
treated as dispositive, the EN are to be given considerable
weight in Customs' interpretation of the HTSUSA. Boast, Inc. v.
United States, 15 Int'l Trade Rep. (BNA) 1188, 1993 Ct. Intl.
Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA. The
EN to this heading states that such articles include:
(1) Baskets, panniers, hampers and
basketware containers of all kinds,
whether or not fitted with rollers or
castors, including fish baskets, creels
and fruit baskets.
* * *
(3) Travelling-bags and suitcases.
(4) Handbags, shopping-bags and the like.
Heading 4602 does not distinguish between various types of
articles of vegetable plaiting materials. The Explanatory Notes
therefore cannot aid us in this matter.
Heading 4602 requires classification of baskets separately
from "luggage, handbags and flatgoods" at the 8-digit level. By
specifically listing luggage, handbags and the like separately
from baskets, Congress demonstrated its intent to have articles
used for the conveyance of items (which the picnic "basket"
clearly is) classified apart from household containers
constructed of plaiting materials. In addition, under the
previous tariff schedule, we classified picnic baskets under the
provision for luggage. Since the two competing subheadings are
at the U.S. level in the HTSUSA, examination of prior
classification practices is appropriate. Finally, we note that
the basket in question is typical of those designed to carry
items such as table linen and utensils, as well as food and
beverages. Accordingly, classification of this merchandise as
luggage was correct.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 4602.10.2500, HTSUSA, as other rattan
luggage, handbags and flatgoods. The applicable rate of duty is
18 percent ad valorem. DD 887262 is affirmed.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division