The tariff classification of a willow hamper and a rattan hamper with a detachable lining/laundry bag from China
Issued October 28, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4602.10.1600, 4602.10.1200
Headings: 4602
Product description
It is an oval shaped floor standing basket made of interwoven willow. It has a lid and a detachable lining. The cotton lining is attached to the inside upper rim of the basket by a hook and loop strip (similar to the VELCRO brand hook and loop fastener). A hook and loop strip is sewn on the lining and another hook and loop strip is sewn on the basket. The lining has a drawstring on top and may be used as a laundry bag when detached from the basket. In addition to the willow hamper, a tariff classification ruling was also requested for the same product made of rattan. The rattan is described as woven split rattan. The hamper basket and the detachable lining/laundry bag make up a composite good. The components are attached to each other to form a practically inseparable whole. Composite goods are classifiable according to the material or component which gives them their essential character. The essential character of this product is imparted by the hamper basket.
CBP rationale
The applicable subheading for the willow hamper will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of willow. The applicable subheading for the rattan hamper will be 4602.10.1600, HTSUSA, which provides for articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of rattan, other than wickerwork.
Full text
NY D83256 October 28, 1998 CLA-2-46:RR:NC:2:230 D83256 CATEGORY: Classification TARIFF NO.: 4602.10.1200; 4602.10.1600 Mr. Tom Leibman Western Overseas Corp. 147-10 181st Street Jamaica, NY 11413 RE: The tariff classification of a willow hamper and a rattan hamper with a detachable lining/laundry bag from China Dear Mr. Leibman: In your letter dated October 1, 1998 you requested a tariff classification ruling. The ruling was requested on bathroom hampers made of willow and of rattan. A sample of the willow hamper was submitted. It is an oval shaped floor standing basket made of interwoven willow. It has a lid and a detachable lining. The cotton lining is attached to the inside upper rim of the basket by a hook and loop strip (similar to the VELCRO brand hook and loop fastener). A hook and loop strip is sewn on the lining and another hook and loop strip is sewn on the basket. The lining has a drawstring on top and may be used as a laundry bag when detached from the basket. In addition to the willow hamper, a tariff classification ruling was also requested for the same product made of rattan. The rattan is described as woven split rattan. The hamper basket and the detachable lining/laundry bag make up a composite good. The components are attached to each other to form a practically inseparable whole. Composite goods are classifiable according to the material or component which gives them their essential character. The essential character of this product is imparted by the hamper basket. The applicable subheading for the willow hamper will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the rattan hamper will be 4602.10.1600, HTSUSA, which provides for articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of rattan, other than wickerwork. The rate of duty will be 5.5 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
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