CLA-2-46:OT:RR:NC:N4:434
Cici Dai
Branch of In Home Company, Ltd.
Group No. 01, Hoa Trung Hamlet
Dinh Quan, Dong Nai 810000
Vietnam
RE: The tariff classification and country of origin of a basket from Vietnam.
Dear Ms. Dai:
In your letter dated October 26, 2023, you requested a classification and country of origin ruling on a handmade basket. A detailed description of the manufacturing operations and photos of the item were submitted for our review.
The product to be imported is a handmade basket that is used for storage. It is an open top basket in the shape of a bone, similar to an elongated barbell, and is constructed of an outer shell of woven dried water hyacinth strips over a metal frame. The basket measures 9.65” by 7.09” by 14.8”.
First, we will address tariff classification.
Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), 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.” The natural water hyacinth strips comprising the body of the item under consideration meet the definition of plaiting materials.
Further, the storage basket is a composite article made of plaiting materials and metal. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or 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. It is the water hyacinth plaiting material which imparts the essential character of the storage basket. This plaiting material provides the basket its primary structure and allows it to function as a storage basket. Additionally, the water hyacinth predominates over the metal frame in both weight and value.
The applicable subheading for the storage 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 the articles of heading 4601…: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
You also requested a country of origin determination for the purposes of marking. In your letter you state that the water hyacinth is grown in Vietnam where it is harvested, and the metal frame is manufactured in Vietnam. The water hyacinth is dried, cut, folded, and then plaited/hand woven over the metal frame. The factory in which the basket weaving occurs is located in Vietnam. All processes of manufacture occur in Vietnam.
Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements of 19 U.S.C. § 1304. Title 19, Section 134.1(b) defines “country of origin” as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the ‘country of origin’ within the meaning of this part; ….”
Vietnam qualifies as the country of manufacture, production or growth for the storage basket. When imported into the United States, the country of origin of these products for marking purposes will be Vietnam.
As stated above, Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
In this case each basket must be marked with a label or tag indicating Vietnam as the country of origin in a manner that is conspicuous, legible, indelible, and permanent. No samples of proposed marking were provided for our opinion.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division