CLA-2-46:OT:RR:NC:2:230
Ms. Ruby Chan
Williams-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of a rattan serving tray
Dear Ms. Chan:
In your letter, dated December 12, 2011, you requested a tariff classification ruling. The ruling was requested on a serving tray, item 6407043. A sample was submitted for our review, and will be returned to you, as requested.
The serving tray is circular and measures approximately 20 inches in diameter and 3 inches in height. The base of the tray consists of plywood and the sides of interwoven rattan. The upper and lower edges of the sides are metal frame rings that have been fully wrapped and concealed with rattan. One-inch-wide strips of leather form the handles stitched to opposite sides of the tray. Inside the tray is a circular glass insert that has been placed over a decorative sheet of interwoven raffia. A circular ring of rattan strip overlays the outer edge of the glass. A similar ring forms the foot of the tray on its underside.
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 tray is constructed in part of rattan rods measuring 4-5mm in diameter. Rattan rods of this size 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.
While the sides of the tray are constructed of plaiting materials, the tray incorporates multiple other materials, such as wood and leather. Because these materials 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 wood base and inserts contribute to the tray's function and visual impact, it is the natural, basket-woven rattan that gives the tray its overwhelming consumer appeal. Additionally, you indicate that the rattan attributes 38 percent of the tray’s value, a far greater portion than any of the other materials. Therefore, it is the rattan construction that imparts the essential character of the item.
The applicable subheading for the serving tray will therefore be 4602.12.1400, 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 rattan: Other baskets and bags, whether or not lined: 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,
Thomas J. Russo
Director
National Commodity Specialist Division