CLA-2-46:OT:RR:NC:2:230
Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a seagrass vase and a seagrass basket from China
Dear Ms. Brinkman:
In your letter dated April 26, 2011, you requested a tariff classification ruling.
The ruling was requested on a seagrass vase, identified as style E100008A, and a seagrass basket, identified as style E100006A. Two representative samples were submitted for our review, and will be returned to you as requested.
Item E100008A is a decorative vase-shaped container with a narrow opening on top and bulging body. The floor standing vase measures approximately 24”(h) x 10 ¼”(w) x 5” in diameter at the mouth and bulges to 10 ¼” in diameter at its widest point. The vase is constructed of a metal wire frame, which is completely covered with interwoven strips of folded seagrass.
Item E100006A is a rectangular, open-top container measuring approximately 16”(h) x 17”(w) x 12” (l). The basket is composed of braided strips of folded seagrass stitched with yarn textile for shaping and reinforcement. The basket has plaited handles on the two shorter sides. You state in your letter that both items can be considered decorative and/or functional, depending on the use of the consumer.
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. The seagrass basket is classified accordingly. 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 seagrass vase is constructed of folded plant strips, and metal wire. The folded plant material forming the outer surface of the vase 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 folded plant material and metal wire are materials that are prima facie classifiable in different headings (plaiting materials of 4602, HTSUS, and a metal of Chapter 83 HTSUS), the vase 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 metal wire forms the frame of the vase, it is the folded seagrass that imparts its essential character. The folded seagrass forms the outer surface of the vase and allows the item to function as a receptacle. The seagrass also imparts the vase with its visual impact and consumer appeal.
The applicable subheading for the seagrass basket and seagrass vase 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