CLA-2-44:RR:NC:SP:230 C88995
Ms. Michele Smith
Sears, Roebuck and Co.
Import Dept. 733IMP
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179
RE: The tariff classification of wooden baskets from China.
Dear Ms. Smith:
In your letter dated June 10, 1998, you requested a tariff classification
ruling. Three samples were submitted and are being returned to you as
requested.
Item #93790 is a rectangular basket measuring about 6" x 8 1/2" x 4"(H),
not including its fixed handle, which rises 7" above the top rim. The front of
the basket is a continuous sheet of wood which has been carved in the center
with a slightly raised but essentially flat representation of a Christmas tree.
The sides and back of the basket consist of split tree branch sections (about
3/8" thick, with their bark still attached) mounted side by side in the upright
position. The vertical components of the handle are also made of such pieces,
while the horizontal handgrip is a section of a whole branch. The rims and the
bottom are composed of sawn wood slats about 3/8" thick. The slats making up
the bottom have 3/4" open spaces between them. The handle and the upper and
lower rims are ornamented with braided green and gold cords.
Item #93807 is an oval-shaped basket measuring about 4 1/2" x 7" x 4"(H),
not including its fixed metal handle, which arches 5" above the top rim. The
bottom of the basket is a continuous sheet of wood. The front and back panels
also are continuous sheets of wood, each bearing a carved apple design on the
exterior surface. The end panels, however, are of made of wide, interwoven
strips of chipwood. The upper and lower rims, as well as a few decorative
upright pieces, consist of strips of an unidentified vegetable plaiting
material. Given that its base and its front and back panels are wooden sheets,
this basket will be considered essentially an article of wood (rather than of
plaiting materials) for tariff purposes. You indicate that the sample is one of
a set of three, which presumably differ only in size.
Item #93811 is a basket with a rectangular, basin-like shape. Its body
measures 6 1/2" x 9" x 3 1/2"(H) and is made essentially of curved, continuous
sheets of red-stained wood. However, its handle (which arches 4" above the top
edge) plus the rims and some decorative upright pieces appear to be green-
painted strips of bamboo. This sample is again said to be one piece of a set of
three.
The applicable subheading for the #93790, #93807 and #93811 baskets will be
4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for wooden articles of furniture not falling within chapter 94. The
rate of duty will be 3.6%.
One or more of the articles discussed in this ruling may be subject to
requirements administered by the United States Department of Agriculture (USDA).
For further information, you may contact that agency directly at the following
location:
USDA
APHIS, PPQ
4700 River Road, Unit 136
Riverdale, MD 20737-1236
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