The tariff classification of a basket, made of bamboo, wood and plastic, from China.
Issued August 11, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4602.10.1100
Headings: 4602
Product description
It is a rectangular open basket measuring about 8" x 5" x 2" (H). Its base is a flat sheet of wood, while its sides are composed of thin, interwoven strips of bamboo, rimmed at the top and bottom by thicker strips of bent bamboo. The exterior has a lacquered finish, while the interior is painted black; there is also an "imitation brass-look" plastic ring on the upper lip portion of the article. You indicate that the item will be offered in various sizes and will be principally used as a packaging container. Of all the components, the bamboo side panels contribute most to the surface area and appearance of this article, and, in our opinion, impart its essential character. Accordingly,
CBP rationale
the applicable subheading for the above-described rectangular open basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined: of bamboo.
Full text
NY 800734 August 11, 1994 CLA-2-46:S:N:N8:230 800734 CATEGORY: Classification TARIFF NO.: 4602.10.1100 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, MD 21012 RE: The tariff classification of a basket, made of bamboo, wood and plastic, from China. Dear Mr. Dreyfuss: In your letter dated July 12, 1994, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a rectangular open basket measuring about 8" x 5" x 2" (H). Its base is a flat sheet of wood, while its sides are composed of thin, interwoven strips of bamboo, rimmed at the top and bottom by thicker strips of bent bamboo. The exterior has a lacquered finish, while the interior is painted black; there is also an "imitation brass-look" plastic ring on the upper lip portion of the article. You indicate that the item will be offered in various sizes and will be principally used as a packaging container. Of all the components, the bamboo side panels contribute most to the surface area and appearance of this article, and, in our opinion, impart its essential character. Accordingly, the applicable subheading for the above-described rectangular open basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined: of bamboo. The rate of duty will be 10%. We note that the sample is not marked with its country of origin. Upon importation into the United States, the merchandise will be required to be so marked, legibly and in a conspicuous place. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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