The tariff classification of an “Easter Basket” from China.

NY G81318 September 15, 2000 CLA-2-46:RR:NC:SP:230 G81318 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Linda Broadford Bradlees Stores, Inc. 1 Bradlees Circle Braintree, MA 02184 RE: The tariff classification of an “Easter Basket” from China. Dear Ms. Broadford: In your letter dated August 30, 2000, you requested a tariff classification ruling. A sample identified as an “Easter Basket” (Item # OH8273/5) was submitted and is being returned to you as requested. It is an open basket having a cylindrical shape, 6 inches in diameter by 3 inches high, with a fixed handle that arches an additional 6 inches above the rim. It is made of interwoven, pastel-colored ribbons (very thin, flexible strips of plastic, each about 10 mm wide) which cover and largely conceal a bare-bones metal-wire framework. The arching handle is also of metal wire. The instant basket is a “composite good” made of different materials (i.e., metal wire and plastic plaiting materials). As such, it will be classified in accordance with General Rule of Interpretation 3(b), HTS, which directs us to classify based on the material which imparts the article’s essential character. We find here that the plastic strips give the basket its essential character. They form the continuous sides and bottom of the item, allowing it to function as a receptacle or container. In addition, the strips predominate in terms of the product’s surface area and appearance. Accordingly, the applicable subheading for the # OH8273/5 “Easter Baskets” will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other than of vegetable materials. The rate of duty will be 3.5%.  We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division