A87420 A8 Ruling Active

The tariff classification of a rattan basket from China

Issued November 18, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.1400

Headings: 4602

Product description

The sample is made from rattan canes approximately 4 mm in diameter. The cane appears to be in its natural state but with the nodes shaved. The cane is twisted and woven in a circular fashion to produce the subject basket. Our laboratory has confirmed that the cane is rattan. Since the basket is made of rattan canes which are in the form of twigs or rods, it is considered wickerwork.

CBP rationale

The applicable subheading for the rattan basket will be 4602.10.1400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf, wickerwork.

Full text

NY A87420 November 18, 1996 CLA-2-44:RR:NC:2:230 A87420 CATEGORY: Classification TARIFF NO.: 4602.10.1400 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of a rattan basket from China Dear Mr. Gonzalez: You are requesting a tariff classification ruling for a rattan basket made in China on behalf of H & P Sales, Inc. A sample was submitted. The sample is made from rattan canes approximately 4 mm in diameter. The cane appears to be in its natural state but with the nodes shaved. The cane is twisted and woven in a circular fashion to produce the subject basket. Our laboratory has confirmed that the cane is rattan. Since the basket is made of rattan canes which are in the form of twigs or rods, it is considered wickerwork. The applicable subheading for the rattan basket will be 4602.10.1400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf, wickerwork. The rate of duty will be free. 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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