A80721 A8 Ruling Active

The tariff classification of a bamboo pumpkin basket set from China

Issued March 20, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.0900

Headings: 4602

Product description

It is in the shape of a pumpkin with the top of the pumpkin opening as a lid. It measures approximately 2-3/4 inches high and 2-3/4 inches in diameter. It is made of interwoven thin strips of bamboo. A page from the importer's Halloween catalog was submitted which shows that the rest of the 35 small baskets are identical to the sample and that the large basket differs only in size.

CBP rationale

The applicable subheading for the bamboo pumpkin basket set will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, other (than wickerwork).

Full text

NY A80721 March 20, 1996 CLA-2-46:RR:NC:GI:230 A80721 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of a bamboo pumpkin basket set from China Dear Mr. O'Neill: In your letter dated February 21, 1996, on behalf of the importer, Sterling, Inc., you requested a tariff classification ruling. The ruling was requested on a 37 piece basket set, stock no. 537200. The set consists of one large basket and 36 small baskets. A sample of one small basket was submitted. It is in the shape of a pumpkin with the top of the pumpkin opening as a lid. It measures approximately 2-3/4 inches high and 2-3/4 inches in diameter. It is made of interwoven thin strips of bamboo. A page from the importer's Halloween catalog was submitted which shows that the rest of the 35 small baskets are identical to the sample and that the large basket differs only in size. The applicable subheading for the bamboo pumpkin basket set will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, other (than wickerwork). The rate of duty will be 10 percent ad valorem. 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, Roger J. Silvestri Director National Commodity Specialist Division

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