CLA-2-46:OT:RR:E:NC:2:230
Mr. Tim S. Davis
Alliance Sales and Marketing
2250 Bush Dr.
McKinney, TX 75070
RE: The tariff classification of cornhusk storage trunks and baskets from China
Dear Mr. Davis:
In your letter dated May 9, 2008 you requested a tariff classification ruling.
The ruling was requested on a “bedroom storage trunk set,” item # A116-135. A photograph of the product was submitted. The set consists of a large trunk measuring 31.88” x 16.25” x 14.51”H, a medium trunk measuring 23.38” x 12.63” x 11.63”H and two small baskets measuring 8.63” x 8.63” x 5.88”H.
The trunks are rectangular household containers with hinged lids. They are constructed of interwoven dyed cornhusk sides supported by a wooden frame. The lids are covered with a striped fabric and the insides are lined with white fabric. The baskets are open square containers constructed of cornhusk sides. The insides of the baskets are lined with striped fabric matching the fabric on the lids of the trunks.
The bedroom storage set described above is used for storing household items such as clothes or linens in the bedroom. The trunks are not specifically designed to stand on the floor.
Although sold as a set, the articles comprising the set are not classifiable together as a set for tariff purposes. However, the trunks and the baskets are separately classifiable under the same tariff provision. The essential character of both the trunks and the baskets is imparted by the cornhusk sides, which comprise the greatest area and most visible part of the articles.
The applicable subheading for the cornhusk storage trunks and the cornhusk baskets, identified as item #A116-135, will be 4602.19.1800, 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: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The rate of duty will be 4.5 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,
National Commodity
Specialist Division