CLA-2-46:OT:RR:NC:2:230
Ms. Lorianne Aldinger
Rite Aid
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a “Harvest Scarecrow Basket” from China
Dear Ms. Aldinger:
In your letter dated January 5, 2011, you requested a tariff classification ruling.
The ruling was requested on Rite Aid item 9014102, “Harvest Scarecrow Basket”. A sample of the item was submitted for our examination. The item is composed of multiple materials. An oval basket constructed of 1/4- to 1/2-inch-wide, interwoven bamboo strips, measuring approximately 6 inches high and 6 inches by 4.5 inches in diameter at its base, provides the item’s structure. The bamboo basket is completely obscured on its outer surface by various textile and other elements, which are designed to resemble the head of a scarecrow. The basket is padded with batting, which adds facial dimension; the batting is covered entirely by a woven textile that is simply embroidered with the scarecrow’s facial features. A hat constructed of a non-woven textile covers the top two inches of the basket and folds to the inside of the basket’s rim. The scarecrow’s “hair” is made from folded strips of paper, made to appear like straw, affixed between the hat and head textiles. A 2-inch-wide, woven textile bow and artificial berry sprigs trim the item. The sample has a metal wire handle that is covered with a non-woven textile.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
The subject item is constructed primarily of interwoven bamboo strips, textile, wire, artificial berries, and paper. The bamboo strips constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), which states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other 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, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
Because the materials from which the sample is constructed are prima facie classifiable in different headings, the Harvest Scarecrow Basket is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The Harvest Scarecrow Basket is a functional article, and its essential character is imparted by the material that plays a greater role in its function, i.e., the bamboo basket. The basket also gives the article its structure. The decorative elements play a secondary role of imparting visual appeal.
The applicable subheading for the Harvest Scarecrow Basket will therefore be 4602.11.0900, 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 bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork). The rate of duty will be 10 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division