CLA-2-46:RR:NC:SP:230 C88102
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of rattan baskets from China.
Dear Ms. Gibson:
In your letter dated May 12, 1998, you requested a tariff classification
ruling.
A sample identified as a style 108771 "Round Shaker Basket" was submitted
with your inquiry. It is a six-inch-high open basket with a cylindrical,
seven-inch-diameter body whose lower portion tapers down to a three-inch-square
base. It is made of flat, interwoven strips of a vegetable plaiting material
which our laboratory has confirmed to be rattan (as you had indicated). A
pivoting bent-wood handle attached to the rim arches about five inches above the
top of the basket.
Most of the strips comprising the sample are dark brown in color, but there
are three wide purple ones which encircle the basket near the center. Your
letter suggests that styles 108770 and 108772 (no samples provided) will be the
same as style 108771, except that the three contrasting strips will be red and
green, respectively.
We note your suggestion that this merchandise falls in a tariff item
providing for certain "wickerwork" baskets. We must point out, however, that
wickerwork must be composed of plaiting materials which are in the form of
twigs, rods or the like (i.e., pieces having a generally round cross section).
Products like the instant ones, composed of flat strips, fail to meet this
criterion.
The applicable subheading for the style 108770, 108771 and 108772 "Round
Shaker Baskets" will be 4602.10.1600, Harmonized Tariff Schedule of the United
States (HTS), which provides for other (than certain enumerated) baskets and
bags, whether or not lined, of vegetable plaiting materials: of rattan or of
palm leaf: other than wickerwork. The rate of duty will be 5.5%.
The sample is being returned to you as requested. We regret that it had to
be cut to permit laboratory analysis.
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 Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division