The tariff classification of a rattan basket with a velvet lining from China

NY G85856 February 20, 2001 CLA-2-46:RR:NC:2:230 G85856 CATEGORY: Classification TARIFF NO.: 4602.10.1600 Ms. Katherine Kohmann Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a rattan basket with a velvet lining from China Dear Ms. Kohmann: In your letter dated January 23, 2001, on behalf of Bath & Body Works Inc., you requested a tariff classification ruling. The ruling was requested on a rattan basket with a velvet lining. The basket will be used as gift set container for bath products to be sold to consumers. A sample was submitted which will be returned to you as you requested. The sample is a rectangular basket measuring approximately 9” long by 6” wide by 5-1/2” high. It is made of interwoven rattan. The bottom and the rim of the basket consist of rattan in the form of rods. The four sides of the basket are made of split rattan. The essential character of the basket is imparted by the split rattan because the split rattan comprises the greater area and is the most prominent part of the basket. The basket has a button covered with red velvet permanently attached to the exterior side of each end. A handle made of red velvet with buttonholes on each end is fastened to the buttons on the basket. The basket has a sewn detachable red velvet lining in the same rectangular shape and size of the basket. The lining fits exactly inside the basket and is held in place by an elastic top which is wrapped over the rim of the basket. You state that the vendor proposes to detach and fold the velvet lining and place it inside the basket for protection during transport. We agree with your opinion that the fitted lining is a composite part of the imported basket whether it is attached or detached in the manner proposed by the vendor. The applicable subheading for the rattan basket with an attached or detached fitted velvet lining will be 4602.10.1600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; of rattan or of palm leaf; other. The rate of duty will be 5 percent ad valorem. 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