CLA-2-46:OT:RR:NC:2:230
Mr. Marco Huang
Test Rite Products Corporation
1900 S. Burgundy place
Ontario, CA 91761
RE: The tariff classification of a bamboo waste basket and woven baskets from China, Philippines, Vietnam and Indonesia
Dear Mr. Huang:
In your letter dated June 3, 2011, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on August 2, 2011.
The ruling was requested on four separate items. Four representative samples were submitted for our review which will be returned to you as requested.
The first item, Seagrass Basket, #VS12684E, is an oval, open-top basket. The basket measures approximately 13 5/8” (l) x 9 ½” (w) x 9 ½” (h). The basket is composed of an iron wire frame interwoven with twisted seagrass and a trim of narrow fern strips. Two rounded handles composed of twisted seagrass wrapped with narrow strips of fern are situated at both of the shorter sides. The upper iron wire rim is wrapped with narrow fern strips.
The second item, Rush Basket, #VS12846E, is a rectangular, open-top basket. The basket measures approximately 11” (l) x 9” (w) x 6” (h) and has handle openings on the shorter sides. The basket is composed of an iron wire frame around which twisted rush strands are wrapped. The twisted rush strands completely obscure the iron wire.
The third item, Rolled Wheat Basket, # VS12740E, is a rectangular, open-top basket. The basket measures 17” (l) x 12” (w) x 6” (h). The basket is constructed of multiple parallel strands of rolled wheat interwoven into an iron wire frame. The rolled wheat completely obscures the iron wire. The basket has two rounded metal handles wrapped with rolled wheat. A removable, fitted textile lining covers the inside of the basket. The lining is folded over the rim and is string-tied on both of the shorter sides.
The fourth item, Bamboo Basket, #VS12305E, is a round waste basket. The basket measures approximately 9 ½” high x 9 3/8” in diameter. The waste basket has an open top and is constructed of bamboo strips, seagrass and iron wire. Interwoven twisted seagrass covers the bottom surface of the basket. The upper rim of the basket is wrapped with twisted seagrass. The exterior of the waste basket is covered by narrow strips of bamboo placed side by side. The bamboo strips are attached to an iron wire frame by an interwoven PVC strip.
The seagrass, rush, rolled wheat, and bamboo baskets are composed of materials that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states:
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 the like of Chapter 54.
General Rule of Interpretation 3 (b) of the HTSUS states as follows:
(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.
The seagrass, rush, rolled wheat, and bamboo baskets are all composite goods made up of different components, i.e., plaiting material and iron wire. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject baskets is imparted by the plaiting material because it composes the greatest area and visual impact as well as providing the structure that allows the items to function as baskets.
The applicable subheading for the woven seagrass, rush and rolled wheat baskets will be 4602.19.1800, HTSUS, which provides 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.
The applicable subheading for the woven bamboo basket will 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