The tariff classification of a fern and metal sleigh basket from China
Issued July 29, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4602.10.1800
Headings: 4602
Product description
It consists of a six inch high basket in the form of a sleigh. The basket is made of interwoven fern with an underlying rough framework of rattan. The sleigh basket is supported on a metal stand in the form of a sleigh's undercarraige with runners. The essential character of the sleigh basket is imparted by the fern because of the role it plays in making the product. The basket is primarily made of fern with the rattan and metal providing secondary supporting roles. Classification was suggested in subheading 4602.10.1700, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Subheading 4602.10.1700 provides for plaited baskets and bags, of other vegetable materials (not specified in the previous subheadings), in the form of wickerwork. Wickerwork under heading 4602 consists of products of vegetable plaiting material in the form of rods or twigs. However, fern is derived from the center part or midrib of the fern leaf. Parts of leaves are not rods or twigs. Fern is not considered to be wickerwork.
CBP rationale
The applicable subheading for the fern sleigh basket will be 4602.10.1800, HTSUSA, which provides for plaited baskets and bags, of other vegetable materials (not specified in the previous subheadings), other (than wickerwork).
Full text
NY D80012 July 29, 1998 CLA-2-46:RR:NC:2:230 D80012 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Mr. Ken Hashimoto Expeditors International of Washington, Inc. 578 Eccles Ave. So. San Francisco, CA 94080 RE: The tariff classification of a fern and metal sleigh basket from China Dear Mr. Hashimoto: In your letter dated July 1, 1998, on behalf of your client, Longs Drug Stores, you requested a tariff classification ruling. The ruling was requested on a fern and metal sleigh basket. A sample of the product was submitted. It consists of a six inch high basket in the form of a sleigh. The basket is made of interwoven fern with an underlying rough framework of rattan. The sleigh basket is supported on a metal stand in the form of a sleigh's undercarraige with runners. The essential character of the sleigh basket is imparted by the fern because of the role it plays in making the product. The basket is primarily made of fern with the rattan and metal providing secondary supporting roles. Classification was suggested in subheading 4602.10.1700, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Subheading 4602.10.1700 provides for plaited baskets and bags, of other vegetable materials (not specified in the previous subheadings), in the form of wickerwork. Wickerwork under heading 4602 consists of products of vegetable plaiting material in the form of rods or twigs. However, fern is derived from the center part or midrib of the fern leaf. Parts of leaves are not rods or twigs. Fern is not considered to be wickerwork. The applicable subheading for the fern sleigh basket will be 4602.10.1800, HTSUSA, which provides for plaited baskets and bags, of other vegetable materials (not specified in the previous subheadings), other (than wickerwork). The rate of duty will be 4.5 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of water hyacinth nesting baskets from Vietnam
The tariff classification of a woven seagrass bin from Indonesia
The tariff classification of a mendong hamper basket from Indonesia
The tariff classification of garlic bulbs in a cornhusk basket from China
The tariff classification of water hyacinth boxes from Vietnam
The tariff classification of a scarecrow with a basket from China
The tariff classification of a storage basket made of mendong grass, paperboard and other materials, from Indonesia.
The tariff classification of a woven wood basket from China
The tariff classification of household baskets from China.
The tariff classification of a fern cornucopia from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →