CLA-2-46:RR:NC:SP:230 C89135
Ms. Michele Smith
Sears, Roebuck and Co.
Import Dept. (733IMP)
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179
RE: The tariff classification of baskets from China.
Dear Ms. Smith:
In your letter dated June 10, 1998, you requested a tariff classification
ruling. Four samples described as decorative Christmas items were submitted and
are being returned to you as requested. We regret that two of the samples had
to be cut to permit laboratory analysis.
Stock #93791 is an open basket measuring about 5" x 6" x 8". It has a
fixed, arching handle and is made mostly of flat, interwoven strips of a brown
vegetable plaiting material which, in a report issued by the New York Customs
Laboratory, has been identified as bamboo. Also woven into the side of the
basket is a single, somewhat wider horizontal strip of chipwood which has been
repetitively printed with small green silhouette images of a Christmas tree. In
addition, two flat, solid wood Christmas tree silhouettes (about 1" x 1" x 1/4")
dangle from a piece of twine tied to the handle.
Stock #93795 is a 7" x 10" x 4" open basket which consists mostly of flat,
interwoven strips of brown material which again has been identified by our lab
as bamboo. It features a green wooden rim, repetitively printed with the words
"Merry Christmas," with a fixed red dowel-like handle attached at each end. Two
flat, painted wooden snowmen (about 1" x 2" x 1/8") dangle from a piece of twine
tied to the basket. The sample is said to be one of a set of three baskets
which, as shown in a photo accompanying your letter, differ only in size.
You assert in your letter that the above-described articles 93791 and 93795
are "wickerwork." 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 composed of flat
strips therefore fail to satisfy this criterion, and are not classifiable in the
wickerwork provisions of the tariff.
The applicable subheading for stock numbers 93791 and 93795 will be
4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which
provides for other baskets and bags, whether or not lined, of vegetable plaiting
materials: of bamboo: other than wickerwork. The rate of duty will be 10%.
Stock #93799 is an open "Crazy Weave" basket made of thin rattan rods which
have been irregularly intertwined over a bare-
bones metal-wire framework (rims and four upright pieces). This basket measures
about 5" x 5" x 3", excluding its fixed, bundled rattan-rod handle, which arches
about 7" above the top rim. The sample, which is part of a set of three baskets
differing only in size, is painted red, gold and green.
Stock #93803 is another rattan-rod "Crazy Weave" basket. It is similar to
#93799, except that it is oval rather than rectangular in shape and has been
painted entirely in a gold color. The sample measures about 6" x 9" x 3 1/2"
(excluding the handle), and again is said to be part of a three-piece set.
The applicable subheading for stock numbers 93799 and 93803 will be
4602.10.1400, HTS, which provides for other baskets and bags of vegetable
plaiting materials: of rattan or of palm leaf: wickerwork. The rate of duty
will be free.
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