CLA-2-56:OT:RR:NC:N3:351
Ms. Marina Chiu
Champ Home Decorations Co., Ltd. No 41, Tunghai Road, Xitun District Taichung, 407 Taiwan
RE: The tariff classification of baskets from Vietnam
Dear Ms. Chiu:
In your letter, dated June 6, 2022, you requested a tariff classification ruling. Samples of the baskets were provided and sent for laboratory analysis. The samples will be retained for training purposes.
Style# 23EB013, described as an “Easter Rope Bunny Basket,” is a decorative storage basket designed and intended for use in the home. The open top, round-shaped basket is composed of 100 percent polypropylene nonwoven fabric sheathed with a 68.5 percent polyester and 31.5 percent cotton polyester braided rope. The basket is constructed by winding the ? inch diameter braided rope and sewing each layer of rope together. The basket measures 9 inches in diameter by 5 ½ inches in height and features a handle and two bunny ears composed of the same textile rope sewn to the top edge of the basket. The front of the basket features a bunny face composed of two round black felt eyes, a heart shaped pink felt nose, 100 percent polyester black yarn whiskers and mouth, and painted pink cheeks. According to the U.S. Customs and Border Protection (CBP) laboratory analysis, the average decitex of the rope is 213,200 and the overall fiber content of the basket is 61.5 percent polypropylene, 26.4 percent polyester, and 12.1 percent cotton.
Style# 22EB008, described as “Easter Rope and Water Hyacinth with Bunny Ears Basket,” is a decorative storage basket designed and intended for use in the home. The open top, round- shaped basket is composed of two components. The bottom and lower portion of the basket is constructed of brown braided flattened water hyacinth stalks. The upper portion of the basket is composed of polypropylene nonwoven fabric strips sheathed with cotton and polyester blended, dyed white, yarns. The basket is constructed by winding the braided ropes and sewing each layer of rope together. The basket measures 9 ½ inches in diameter by 7 inches in height and features two bunny ears, composed of the same textile rope, sewn to the top edge of the basket. According to the CBP laboratory analysis the decitex of the textile rope is 210,101.90 and the vegetable rope is 178,724.10 decitex. The overall external surface area of the basket is 41 percent textile rope and 59 percent vegetable rope.
You have suggested that the “Easter Rope and Water Hyacinth with Bunny Ears Basket,” should be classified under subheading 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” We disagree. The braids of water hyacinth meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, 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 and the like of chapter 54.
The “Easter Rope and Water Hyacinth with Bunny Ears Basket,” is a composite good consisting of a textile rope (heading 5609) and water hyacinth stalks (chapter 46). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character which 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 article. In this case, we find the essential character of the basket to be the water hyacinth stalks. The water hyacinth portion predominates by external surface area, and the basket could not function as a basket to hold items without the water hyacinth portion making up its bottom and lower half. The water hyacinth also adds some decorative appeal to the finished basket.
The applicable subheading for the “Easter Rope and Water Hyacinth with Bunny Ears Basket,” will 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… Other: Other baskets and bags, whether or not lined: Other: Other.” The rate of duty will be 4.5 percent ad valorem.
You have suggested that the “Easter Rope Bunny Basket” should be classified under subheading 5609.00.1000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of cotton” or an alternative classification under 5609.00.4000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” We disagree. The “Easter Rope Bunny Basket,” is a composite good consisting of a textile rope (heading 5609) and nonwoven fabric. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the basket to be the braided outer shell that provides the identity to the rope by providing form and shape and by holding the polypropylene strips together. According to the CBP laboratory analysis the polyester fiber accounts for 68.5 percent while the cotton fiber accounts for 31.5 percent. Subheading Note 2(A) to Section XI, HTSUS, states “products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.” Note 2 (A) to Section XI, HTSUS, states “goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.” Therefore, the basket will be classified based on the polyester material which predominates over the cotton material.
The applicable subheading for the “Easter Rope Bunny Basket” will be 5609.00.3000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fiber.” The rate of duty will be 4.5 percent ad valorem.
You have also suggested that the “Easter Rope Bunny Basket” and the “Easter Rope and Water Hyacinth with Bunny Ear Basket” should be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” We disagree. Utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case, Easter) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. Subheadings 4602.19.1800 and 5609.00.3000, HTSUS, are not included in the specifically cited tariff numbers eligible for duty free treatment. Therefore, the “Easter Rope Bunny Basket” and the “Easter Rope and Water Hyacinth with Bunny Ear Basket” will not qualify for subheading 9817.95.05, HTSUS.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division