The tariff classification of rattan coasters from China

NY G86031 January 31, 2001 CLA-2-46:RR:NC:2:230 G86031 CATEGORY: Classification TARIFF NO.: 4601.20.9000 Ms. Kris Spurbeck Target Stores Import Dept. TPN-09X 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of rattan coasters from China Dear Ms. Spurbeck: In your letter dated December 29, 2000 you requested a tariff classification ruling. The ruling was requested on a product described as a set of four rattan wickerwork coasters, tied together with a bow, style C51288. A sample of the product was submitted. The sample is a set of four 4-1/2 inch round coasters held together with a fabric bow. Each coaster consists of a long rattan rod tapered at the ends which is wound around in a parallel side by side manner and held in place by interwoven narrow strips of rattan. 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 pertinent part of heading 4601, HTSUS, provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). The coasters are finished goods obtained by simply binding together plaiting materials in a form and in a process described in heading 4601, HTSUS. The coasters are small round mats. A coaster is defined in The Living Webster Encyclopedic Dictionary of the English Language as “a small mat, dish, or tray placed under an object to protect a surface from moisture or scratching.” Mats are specifically provided for in heading 4601, HTSUS, as types of finished articles made by weaving or binding plaiting materials in sheet form. You suggested classification of the coasters in heading 4602, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601. You referenced the Explanatory Notes (EN) for heading 4602 as the basis for your classification opinion. Specifically, you cite the EN at page 722, item (9) which states that the following articles are included in heading 4602: “Mats made by assembling long plaits into squares, circles, etc., and binding them together with twine.” However, the subject coasters are made directly from plaiting materials and not from plaits. In addition, they are not bound together with twine. Moreover, the EN description of articles covered by heading 4602 is followed by the statement: “This heading does not, however, cover finished articles of heading 4601, that is, plaiting materials, plaits and similar products of plaiting materials, which have acquired the character of finished articles by reason of being bound together in parallel strands or woven, in sheet form.” Consequently, the coasters are not classifiable under heading 4602, HTSUS. The applicable subheading for the rattan coasters will be 4601.20.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; mats, matting and screens of vegetable materials; other, other. The rate of duty will be 8 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