858556 85 Ruling Active

The tariff classification of a bunny basket from Taiwan

Issued December 21, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9902.46.02, 4602.10.1100

Headings: 4602, 9902

Product description

It will be returned to you as you requested. The basket is made of interwoven strips of bamboo which are painted white. A plush textile bunny head, arms and tail are permanently attached on one side of the basket and feet are attached on the other side of the basket. The plush parts serve to decorate the basket.

CBP rationale

The applicable subheading for the bunny basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of bamboo.

Full text

NY 858556 December 21, 1990 CLA-2-46:S:N:N1:230 858556 CATEGORY: Classification TARIFF NO.: 4602.10.1100; 9902.46.02 Mr. Ted Walters Meijer, Inc. 2929 Walker Avenue, N.W. Grand Rapids, MI 49504-9428 RE: The tariff classification of a bunny basket from Taiwan Dear Mr. Walters: In your letter dated November 29, 1990, you requested a tariff classification ruling. A sample of the basket was submitted. It will be returned to you as you requested. The basket is made of interwoven strips of bamboo which are painted white. A plush textile bunny head, arms and tail are permanently attached on one side of the basket and feet are attached on the other side of the basket. The plush parts serve to decorate the basket. The applicable subheading for the bunny basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of bamboo. The rate of duty will be 10 percent ad valorem. The duty for wicker products provided for in subheading 4602.10.1100, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or before December 31, 1992. 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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