The tariff classification of a fancy green wood basket from China
Issued May 22, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The bottom of the basket is composed of two pieces of plywood. The sides consist of bent pieces of chipwood laid side by side and overlapping partially. They are held in place by the two plywood bottoms and by two 1/8 inch thick pieces of wood forming the rim. The basket has a handle composed of three pieces of 1/16 inch thick wood wrapped with a plaiting material around the top center. All parts of the basket are painted green.
CBP rationale
The applicable subheading for the fancy green wood basket will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94.
Full text
NY A83294 May 22, 1996 CLA-2-44:RR:NC:GI:230 A83294 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Joyce Spano Natural, Nydegger Transport Corp. Suite 5345 One World Trade Center New york, NY 10048 RE: The tariff classification of a fancy green wood basket from China Dear Ms. Spano: In your letter dated May 1, 1996, on behalf of your client, Ben Rickert Inc., you requested a tariff classification ruling. The ruling was requested on a fancy green basket. A sample of an eight inch round and three inch high basket was submitted. The bottom of the basket is composed of two pieces of plywood. The sides consist of bent pieces of chipwood laid side by side and overlapping partially. They are held in place by the two plywood bottoms and by two 1/8 inch thick pieces of wood forming the rim. The basket has a handle composed of three pieces of 1/16 inch thick wood wrapped with a plaiting material around the top center. All parts of the basket are painted green. The applicable subheading for the fancy green wood basket will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 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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