The tariff classification of split bamboo baskets from China

NY G86401 February 8, 2001 CLA-2-46:RR:NC:2:230 G86401 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106-3883 RE: The tariff classification of split bamboo baskets from China Dear Mr. Liberati: In your letter dated January 12, 2001, on behalf of the importer, Ocean Desert Sales, you requested a tariff classification ruling. The ruling was requested on three baskets referred to as holiday baskets. Samples of the baskets were submitted. The baskets are made of interwoven strips of split bamboo. One sample is a round basket approximately 9” in diameter and 3” high with two short handles. The basket is dyed olive green and red. The outside is decorated with additional wide vertical strips, some of which have a leaf or an apple painted on. The second sample is a round basket 9” in diameter and 2-1/2” high with two short handles. The basket is dyed red with green accents along the top and bottom. It is additionally decorated with two horizontal rows of green twisted and knotted strips. The third sample is a 9-1/2” square 3” high basket with no handles. The strips are dyed orange and black. The bamboo baskets are functional articles provided for in heading 4602 of the Harmonized Tariff Schedules. The applicable subheading for the baskets will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of bamboo, other. The rate of duty will be 10 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