The tariff classification of a wooden basket decorated with a Santa figure from China.
Issued June 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
You have submitted a sample of a wooden basket. The basket (item #16000) measures approximately 13 inches in length, 9 inches in width and is 5 inches deep. The item is painted on the upper exterior surface with gold stars on a blue field. It also has tan and green stripes painted on the lower exterior surface of the basket. Affixed to one side of the basket is a raised Santa Claus figure holding a star. There are metal stars at both ends of the basket. The basket has a metal handle.
CBP rationale
a star. There are metal stars at both ends of the basket. The basket has a metal handle. You state that the basket will be advertised in the Russ Berrie Christmas Catalogue. Your sample is herewith returned. The basket is a utilitarian item. It is not a three dimensional representation of a traditional motif. Although it has a raised Santa figure on the front, the basket itself is basically rectangular. It does not meet the requirements of our Informed Compliance Publication for classification as a festive article (What Every Member Of the Trade Community Should Know About :Classification of Festive Articles as a Result of the Midwest of Cannon Falls Court Case". The applicable subheading for the wooden basket will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases; for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The rate of duty will be 3.6 percent ad valorem.
Full text
NY C87533 June 11, 1998 CLA-2-95:RR:NC:SP:222 C87533 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Arlen T. Epstein Serko & Simon LLP One World Trade Center, Suite 3371 New York, NY 10048 RE: The tariff classification of a wooden basket decorated with a Santa figure from China. Dear Mr. Epstein: In your letter dated May 6, 1998, on behalf of Russ Berrie and Company, you requested a tariff classification ruling. You have submitted a sample of a wooden basket. The basket (item #16000) measures approximately 13 inches in length, 9 inches in width and is 5 inches deep. The item is painted on the upper exterior surface with gold stars on a blue field. It also has tan and green stripes painted on the lower exterior surface of the basket. Affixed to one side of the basket is a raised Santa Claus figure holding a star. There are metal stars at both ends of the basket. The basket has a metal handle. You state that the basket will be advertised in the Russ Berrie Christmas Catalogue. Your sample is herewith returned. The basket is a utilitarian item. It is not a three dimensional representation of a traditional motif. Although it has a raised Santa figure on the front, the basket itself is basically rectangular. It does not meet the requirements of our Informed Compliance Publication for classification as a festive article (What Every Member Of the Trade Community Should Know About :Classification of Festive Articles as a Result of the Midwest of Cannon Falls Court Case". The applicable subheading for the wooden basket will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases; for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The rate of duty will be 3.6 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 Alice R. Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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