The tariff classification of plaited baskets (fern, bamboo) from China.
Issued December 1, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4602.10.1800
Headings: 4602
Product description
It is a small, multicolored open basket, about 2" in height and 3" in diameter, made of interwoven pieces of fern (midribs) and flat strips of bamboo. The basket, which also features an arching handle, will be sold in assortments of six pieces. You have indicated that the amounts of fern and bamboo are equal, in terms of both weight and value. However, although the bamboo contributes to the basket's appearance, we find that the fern provides the basic structure and can be said to impart the essential character of this composite article. Accordingly,
CBP rationale
the applicable subheading for the "Bamboo Basket" (Item 15923-1) will be 4602.10.1800, 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.
Full text
NY 816506 December 1, 1995 CLA-2-46:RR:NC:GI:230 816506 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Ms. Jennifer Lorentz Midwest of Cannon Falls, Inc. P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of plaited baskets (fern, bamboo) from China. Dear Ms. Lorentz: In your letter dated September 28, 1995, together with an undated follow-up submission received here on November 7, you requested a tariff classification ruling. A sample identified as a "Bamboo Basket" (Item 15923-1) was submitted and will be retained for reference. It is a small, multicolored open basket, about 2" in height and 3" in diameter, made of interwoven pieces of fern (midribs) and flat strips of bamboo. The basket, which also features an arching handle, will be sold in assortments of six pieces. You have indicated that the amounts of fern and bamboo are equal, in terms of both weight and value. However, although the bamboo contributes to the basket's appearance, we find that the fern provides the basic structure and can be said to impart the essential character of this composite article. Accordingly, the applicable subheading for the "Bamboo Basket" (Item 15923-1) will be 4602.10.1800, 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. The rate of duty will be 4.5%. This ruling is being issued under the provisions of Section 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, Roger J. Silvestri Director National Commodity Specialist Division
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