CLA-2-46:OT:RR:NC:2:230
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a bamboo basket from China
Dear Ms. Tsiavos:
In your letter dated July 19, 2012 you requested a tariff classification ruling.
The ruling was requested on a bamboo basket. A representative sample identified as “10” Round bamboo basket (2140)” was submitted for our review.
The item is a round, open-topped basket measuring approximately 4” high x 10” in diameter. It is composed of dyed, interwoven, thin, flat strips of bamboo measuring 10mm to 12mm in width. The outer wall of the basket is constructed of bamboo strips oriented horizontally on their edges and are interwoven with vertical bamboo strips spaced approximately ½” apart. The bottom of the basket is constructed of bamboo strips arraigned radially and overlapping at the center point. The basket has an arched handle constructed from a 1/2-inch-wide strip of bamboo. The basket has no closure, pockets, or enclosures. The item is being marketed as an Easter basket and comes in various assortments of colors.
The bamboo basket is composed of a material that constitutes a plaiting material, 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.
The applicable subheading for the bamboo basket will be 4602.11.0900, 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; articles of loofah: Of vegetable materials: Of bamboo: Other baskets and bags, whether or not lined: Other. 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,
Thomas J. Russo
Director
National Commodity Specialist Division