HQ 960618
Oct. 13, 1998
CLA- 2 RR:CR:TE 960618 SG
TARIFF NO: 4602.90.0000
Robert Sierupski, Director
National Commodity Specialist Division
Port of New York/ Newark Area
U.S. Customs Service
6 World Trade Center
New York, NY 10048
RE: Confirmation of NY B83280; classification of a plastic
bicycle basket
Dear Mr. Sierupski:
This letter is sent in response to your memorandum of June
13, 1997, in which you ask that we confirm the decision in NY
Ruling B83280, issued on April 3, 1997. That ruling was issued
in response to a request by Global Transportation Services, Inc.,
on behalf of Dynacraft Industries, for the tariff classification
of a plastic bicycle basket. You ruled that the subject basket
was classified in Heading 4602 of the Harmonized Tariff Schedules
of the United States Annotated (HTSUSA), which provides for
basketwork, wickerwork and other articles, made directly to shape
from plaiting materials or made up from articles of Heading 4601,
HTSUSA. A picture of the sample was available for our
examination.
You also request that we reconsider NY Ruling 871538, issued
March 4, 1992, in which you classified a bicycle basket as a
bicycle accessory in subheading 8714.99.9000, HTSUSA You advise
that you do not have a sample of the basket which was ruled upon
in NY 871538. You can not be sure as to whether it was the type
which is plaited, or if it was a solid plastic bicycle basket.
You further advise that you are requesting reconsideration
because most of the bicycle baskets which are sold are of the
plaited kind.
Without a sample, or specific information as to whether the
basket was plaited, we are unable to ascertain if the basket was
made by interlacing or similar process, or made from plaiting
materials, or is of a textile fiber. We are, therefore, unable
to ascertain whether the original classification in NY 871538 was
correct, or whether it conflicts with NY B83280.
Accordingly, this review will limit itself to NY B83280.
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FACTS:
The sample is described as a multicolored open topped basket
measuring about 5"x 6" x 8". Two adjustable mounting bands are
attached to its rim. It is our understanding that the basket is
intended for attachment to the frame of the bicycle with the
mounting bands.
The sides, which predominate in terms of the basket's
surface area and appearance, are composed mainly of flat,
interwoven strips of plastic which individually are about 7.5 mm
wide. There are some interwoven plastic monofilaments (tubes)
having an individual cross-section diameter of about 2 mm, near
the top and bottom edges of the basket.
The base of the basket is a sheet of plastic which has been
molded and perforated to imitate the appearance of interwoven
strips.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
3923, HTSUSA, or in Heading 8714, HTSUSA, or in Heading 4602,
HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
their appropriate order. Customs seeks guidance in interpreting
the terms of the headings in the Harmonized Commodity Description
and Coding System Explanatory Notes (EN), which although not
legally binding, are recognized as the official interpretation of
the Harmonized System at the international level.
There are three relevant headings for classification of the
merchandise at issue: Heading 4602 which provides for basketwork,
wickerwork and other articles..., Heading 3923 which provides for
articles for the conveyance or packing of goods, and Heading 8714
which provides for parts and accessories of bicycles.
Heading 4602 encompasses "Basketwork, wickerwork and other
articles, made directly to shape from plaiting materials or made
up from goods of heading 4601; articles of loofah."
In order to be classified in chapter 46, the good must be
plaiting material or be made of plaiting material.
In pertinent part, note 1 to chapter 46, HTSUSA, states
that:
In this chapter the expression "plaiting materials"
means materials in a
state or form suitable for plaiting, interlacing or
similar processes; it
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includes straw...strips of wood, strips of other
vegetable material
(for example, strips of bark, narrow leaves and raffia
or strips
obtained from broad leaves), unspun natural textile
fibers,
monofilament and strip and the like of plastics and
strips of paper,
but not strips of leather or composition leather or of
felt or nonwovens,...,
or monofilament and strip and the like of chapter 54.
(Emphasis added)
Note 1(g) to Section XI, provides that Section XI does not
cover the following:
Monofilament of which any cross-sectional dimension
exceeds 1 mm or
strip or the like (for example, artificial straw) of an
apparent width exceeding
5 mm, of plastics (chapter 39), or plaits or fabrics or
other basketware or
wickerwork of such monofilament or strip (chapter 46).
Subnote (ii) to the EN to Chapter 46 states at page 720 that
the following is not considered plaiting materials of Chapter 46:
Monofilament of which no cross-sectional dimension
exceeds 1 mm, or
strip or flattened tubes (including strip and flattened
tubes folded along the
length), whether or not compressed or twisted
(artificial straw and the like),
of man-made textile materials, provided that the
apparent width (i.e., in the
folded, flattened, compressed or twisted state) does
not exceed 5 mm
(Section XI).
Thus in order for the merchandise at issue to be
classifiable in Heading 4602, it must be made of strip exceeding
5 millimeters in width. If it is made of strip under 5
millimeters in width it would be considered to be of textile
material and not of plaiting and classifiable in Section XI. The
bicycle basket at issue is made up of strips which are
individually about 7.5 mm wide. In addition, the plastic strips
of the bicycle basket in NY B83280 have been interlaced in the
manner described in the EN's to Chapter 46. The finished article
is therefore made to shape from plaiting materials. We agree
that the bicycle basket is covered by Heading 4602.
Note 2(k) to Chapter 39, HTSUSA, specifically precludes
plaits, wickerwork or other articles of Chapter 46 from coverage
in Chapter 39. Therefore since the merchandise at issue is
considered made of plaits, it is excluded from classification as
an article of plastics of Chapter 39.
The bicycle basket is not classified under Heading 8714,
HTSUSA, which provides for, among other things, parts and
accessories of bicycles. EN (III)(C) to Section XVII, which
covers articles included in Chapter 87, states that "[p]arts and
accessories, even if identifiable as for the articles of this
Section, are excluded if they are covered more specifically by
another heading elsewhere in the Nomenclature." It is the view
of the Customs Service that the bicycle basket at issue is more
specifically provided for within Heading 4602, HTSUSA.
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HOLDING:
The bicycle basket, subject of NY B83280 is properly
classifiable under subheading 4602.90.0000, HTSUSA, which
provides for "Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up from
articles of heading 4601; articles of loofah: Other." It is
dutiable at the general column one rate of duty at 3.9 percent ad
valorem.
Sincerely,
John Durant, Director,
Commercial Rulings Division