The tariff classification of a rattan wickerwork basket from China

NY G81554 September 1, 2000 CLA-2-46:RR:NC:2:230 G81554 CATEGORY: Classification TARIFF NO.: 4602.10.1400 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a rattan wickerwork basket from China Dear Ms. Wierbicki: In your letter dated August 23, 2000, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling. The ruling was requested on a product referred to as a “Natural Gift Basket” PP215940 and described as a rattan wickerwork basket. A sample of the basket was submitted for our review. It will be returned to you as you requested. The sample is an oval shaped basket with a handle arching across the middle. The basket measures approximately 11 inches long by 8 inches wide by 5 inches high. It consists entirely of interwoven rattan in the form of rods. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. The subject basket fits under the terms of heading 4602, HTSUS, which provide for: “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601.” The term “wickerwork” refers to products woven from vegetable plaiting materials in the form of “twigs” or “rods”. The applicable subheading for the woven rattan “Natural Gift Basket” (PP215940) 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 palm leaf; Wickerwork”. The rate of duty will be Free. 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 the ruling letter, 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