CLA-2-46:OT:RR:NC:2:230
Mr. Mathew Samuel
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of a cornucopia from China
Dear Mr. Samuel:
In your letter dated December 4, 2012, you requested a tariff classification ruling. The ruling was returned to you for additional information which you resubmitted to this office on January 2, 2013.
The ruling was requested on item # YF010535/S, “Rattan Cornucopia”. One representative sample was submitted for our examination.
The cornucopia is a curved, horn-shaped decorative container. The cornucopia is constructed of interwoven rattan rods and fern stems. The rattan rods construct the frame of the cornucopia as well as the outer rim of the upper portion and the lower end portion. The fern stems are interwoven and enclose the rattan frame. The submitted sample measures approximately 10” in length and 6” in diameter across the opening. You state the basket will be sold in sets of small, medium and large sizes. A component material breakdown was submitted, which shows the rattan as the component with the greatest value.
The cornucopia is constructed of rattan rods and fern stems. The rattan and fern 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.
Both the rattan rods and fern stems contribute to the appearance and consumer appeal of the cornucopia. However, the fern stems predominate in weight and provide the greater overall surface area of the cornucopia. The fern stems form the walls of the cornucopia and are vital to its functioning as a receptacle. The essential character is therefore imparted by the fern stems.
In your letter, you suggest the cornucopia be classified under 4602.12.1600, 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: Of vegetable materials: Of rattan: Other baskets or bags, whether or not lined: Other. However, the essential character of the cornucopia is not imparted by the rattan.
The applicable subheading for the rattan cornucopia will be 4602.19.1800, HTSUS, which provides for basketwork, wickerwork and other articles, made from plaiting materials: other baskets and bags, whether or not lined, of other vegetable materials, other (than wickerwork). 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,
Thomas J. Russo
Director
National Commodity Specialist Division