CLA-2-46:RR:NC:2:230
Ms. Traci Manuel
Virgo III, Ltd.
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of a woven rattan basket from Vietnam
Dear Ms. Manuel:
In your letter dated August 13, 2007 you requested a tariff classification ruling under the revised 2007 tariff. A ruling, NY L84971 dated June 14, 2005, was previously issued for this product.
The ruling was requested on a woven rattan basket that you will be importing for your customer, Godiva Chocolate. A sample of the basket was submitted for our review. The sample consists of a tapered rectangular basket measuring 9.7” long x 8.3” wide x 4.2” high at the open top, which is the widest part. The basket will also be imported in a slightly larger size. It is constructed of long rattan rods placed horizontally side-by-side and end-to-end into the shape of the basket. The rods are held by vertically interwoven narrow strips of split rattan. The essential character of the basket is imparted by the rattan rods, which comprise the bulk of the basket.
The applicable subheading for the woven rattan basket, described above, will be 4602.12.1400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of rattan: Other baskets and bags, whether or not lined: Wickerwork. The rate of duty will be free.
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,
National Commodity
Specialist Division