CLA-2-56:OT:RR:NC:TA:351
Meredith Covey
Williams-Sonoma
151 Union Street
Ice House One
7th Floor
San Francisco, CA 94111
RE: The tariff classification of three decorative items from the Philippines
Dear Ms. Covey:
In your letter dated October 13, 2009, you requested a tariff classification ruling.
The submitted samples are three decorative baskets that you call “Vintage Fruit Baskets,” SKU 1605344. You state that these are replicas of baskets that were found in an antique store; the originals were used to gather and dry fruit but these are meant to be used solely as decorative home accessories. They are actually flat like trays, rather than having the shape of a basket.
You state that they will be imported, packaged, and sold together as a set. It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the international level, state in Note X to General Rule of Interpretation 3(b) that the term “goods put up in sets for retail sale” means goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.
The set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each basket does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. Any of the baskets, for instance, may be used without the others. One may be placed on a table or shelf by itself while the others may be hung on a wall. The needs and activities are entirely independent of each other. This assortment is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity; decorating a home is not considered a single, specific activity. This is a collection of related items, not a set for tariff purposes; therefore, each item will be separately classified.
The oblong basket is constructed of rattan, Gemelina wood (Gemelina arborea) and abaca rope. The basket consists of a frame that is made predominately of rattan that is cut and bent into shape and rattan dowels on which the abaca is woven. The bottom section of the frame consists of wood block to which the ends of the rattan are fastened. The dimensions of the oblong basket are 36” x 21” at the widest part and 1” thick.
The applicable subheading for oblong basket will be 5609.00.2000 HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: of vegetable fibers, except cotton. The rate of duty will be free.
The round basket is constructed of rattan and 3mm metal wire. The rattan pieces are bent to form a hoop and metal wires are laid perpendicular to form the surface, with an approximately 1½” mesh. The round basket is 18” in diameter and the rattan is 2” thick.
The applicable subheading for the round basket will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, non-electric, of base metal…, statuettes and other ornaments. The rate of duty will be free.
In your letter you state that the round basket is classifiable in subheading 7323.99.9060, HTSUS, which provides for, inter alia, table, kitchen or other household articles and parts thereof, of iron or steel. However, this ornamental article is more specifically provided for under heading 8306.
The rectangular basket is constructed of a forest vine (Rhapidophora pinnata) and Gemeline wood (Gemelina arborea). The wood serves as the frame for the woven vine. The dimensions of the rectangular basket are 30” x 21” x 2” thick.
The applicable subheading for the rectangular basket will be 4602.19.6000, 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 (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): 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/.
The samples will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division