CLA-2-46:OT:RR:NC:2:230
Mr. Mathew Samuel
Michaels Stores
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of a decorative rattan ball from China
Dear Mr. Samuel:
In your letter dated December 20, 2013, you requested a tariff classification ruling.
The ruling was requested on a decorative rattan ball, identified as style # GN1310284I. One representative sample was submitted for our review. The sample will be retained for future reference.
You state that the ball is made of 100 percent rattan. The rattan ball is constructed of a twisted mass of vine-like rattan twigs. The rattan twigs are formed into a rounded shape measuring 1” in diameter. The rattan twigs have been cut and dyed.
In your submission, you suggest that the rattan ball is classified under subheading 4602.12.4500, 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 (than baskets, bags, luggage, handbags or flatgoods): Other (than wickerwork). However, the item is considered to an article of wickerwork. “Wickerwork” is commonly defined as products made of flexible vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc.
The applicable subheading for the decorative rattan ball will be 4602.12.3500, 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: 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division