807540 80 Ruling Active

The tariff classification of a fern square basket from China

Issued March 17, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.1800

Headings: 4602

Product description

It consists of a small open basket which is square on the top and round on the bottom. Except for the top and bottom rim, the entire basket is made of interwoven fern.

CBP rationale

The applicable subheading for the fern basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other baskets and bags, whether or not lined; other; other.

Full text

NY 807540 March 17, 1995 CLA-2-46:S:N:N8:230 807540 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Mr. Walter Fong Fritz Companies, Inc. P.O. Box 280367 San Francisco, CA 94128-0367 RE: The tariff classification of a fern square basket from China Dear Mr. Fong: In your letter dated February 13, 1995, on behalf of the importer, Institutional Financing Services, you requested a tariff classification ruling. The ruling was requested on a fern square basket, item no. 2400. A sample of the item was submitted. It consists of a small open basket which is square on the top and round on the bottom. Except for the top and bottom rim, the entire basket is made of interwoven fern. The applicable subheading for the fern basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other baskets and bags, whether or not lined; other; other. The rate of duty will be 4.5 percent ad valorem. 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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