CLA-2-46:OT:RR:NC:2:230
Ms. Cherry Lin
Tom’s Toy
Room 604-6, Concordia Plaza
1 Science Museum Road
TST East, KLN
Hong Kong
CHINA
RE: The tariff classification of a chipwood basket with cotton liner
Dear Ms. Lin:
In your letter, dated August 26, 2011, you requested a tariff classification ruling. Photographs were provided for our review.
The ruling was requested on item PT54761, a basket with a decorative, woven, cotton liner. The cylindrical basket is constructed of interwoven chipwood and has an arching handle. The basket measures approximately 8.25 inches in diameter, and 13 inches tall from its base to the top of the handle. The basket is lined with a removable, woven, cotton liner. The liner folds over the rim of the basket to the outside, and is held in place by drawstring ties. The photos show the liner is decorated in two styles: in pink or blue, one with a fabric appliqué in the profile of a bunny, and the other in the profile of a chick.
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 of chipwood. Chipwood is defined by the Explanatory Notes to the Harmonized System (ENs) as “wood sliced, peeled or sometimes sawn in flexible, narrow, thin and even strips of a kind used for plaiting.” The chipwood constitutes “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.
While the basket is constructed of plaiting materials, the liner is constructed of woven cotton. Because the materials from which the item is constructed (i.e., chipwood and cotton textile) are prima facie classifiable in different headings, the item 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 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 textile liner contributes to the item’s visual impact and consumer appeal, it is the chipwood that gives the item its structure and permits it to function as a receptacle. Therefore, it is the basket constructed of plaiting materials that imparts the essential character of the item.
It is noted that the item may be marketed as a springtime or Easter-related decoration. However, the lined basket, which functions as a receptacle, does not constitute a festive article. Utilitarian articles are excluded from classification as festive articles by Legal Note 1(v) to Chapter 95, HTSUS. Furthermore, generic bunny and chick shapes are not recognized festive motifs.
The applicable subheading for the chipwood basket with cotton liner will therefore be 4602.19.1800, 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: Other. 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