CLA-2-46:OT:RR:NC:2:230
Ms. Colleen O’Shea-Moran
Darice, Inc.
13000 Darice Parkway
Park 82
Strongsville, OH 44149
RE: The tariff classification of a fern greenery twig basket from China
Dear Ms. O’Shea-Moran:
In your letter dated June 27, 2011, you requested a tariff classification ruling on behalf of importer Lamrite West, Inc.
The ruling was requested on a basket measuring approximately 10 inches square. The basket is constructed of a mass of vines interwoven amongst, and filling, an open metal wire frame; the effect is a basket that appears much like a bird’s nest. Some of the vines are bare, while others are flocked to look mossy. Interspersed among the outward-facing vines of the basket are 4-inch (L) by 1-inch (W) plastic fern fronds and cut, wooden twigs. The twigs and artificial ferns are inserted and glued into the outer sides of the vine mass. The metal frame is painted brown and is largely obscured.
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. Neither GRI 1 nor GRI 2 governs the classification of the instant item.
The basket is constructed primarily of natural vines. The vines, and the twigs as well, constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, 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 basket is constructed (i.e., vines, twigs, metal, and artificial foliage) are prima facie classifiable in different headings, 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. Although the metal wire provides some structure to the basket, the plaiting materials (vines and twigs) act as the walls and bottom of the basket and permit it to function as a receptacle. The plaiting materials also constitute the majority of the volume and weight of the basket. Though the artificial fern fronds contribute to the basket’s appearance, the plaiting materials predominate in terms of visual impact. Therefore, it is the plaiting materials that impart the essential character of the basket. “Wickerwork” is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The item, composed mainly of vines and twigs, constitutes wickerwork.
The applicable subheading for the fern greenery twig basket will therefore be 4602.19.1700, 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: Other baskets and bags, whether or not lined: Other: 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/.
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