CLA-2-46:OT:RR:NC:2:230
Ms. Maureen Shoule
J.W. Hampton Jr. & Co., Inc.
161-15 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of a maize basket with a textile lining from China
Dear Ms. Shoule:
In your letter, dated January 7, 2011, you requested a tariff classification ruling on behalf of your client, Premiere Living Products, LLC.
The ruling was requested on a woven maize basket. A sample of the product was submitted for our review.
The item is a square, open- top container measuring approximately 11 ½” (l) x 9 ¼” (h) x 7” (w). The basket is composed of interwoven twisted strips of plant material, which you state in your letter to be maize. The twisted maize is interwoven with the vertical members of a steel wire frame. It is also wound around the horizontal member that forms the rim of the basket. The maize completely obscures the steel wire. The basket has handle openings on the two shorter sides. A removable, fitted textile lining covers the inside of the basket. The lining is folded over the rim and held in place by a piece of elastic at each corner. The intended use for the basket will be for household storage.
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 GRIs will be applied, in the order of their appearance.
The maize basket is constructed of twisted plant material, steel wire, and textile. The twisted plant material forming the outer surface of the basket constitutes “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 twisted maize, textile, and steel wire are materials that are prima facie classifiable in different headings (plaiting materials of 4602, HTSUS, textile of Chapter 52, HTSUS, and a metal of Chapter 83 HTSUS), the 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. While the iron wire forms the frame of the basket, it is the twisted maize that imparts its essential character. The twisted maize forms the walls of the basket and allows the item to function as a receptacle. The maize also imparts the basket with its visual impact and consumer appeal. The textile performs a mainly decorative function.
The applicable subheading for the maize basket 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division