The tariff classification of painted fern baskets with snowman fabric linings from China

NY G89475 April 30, 2001 CLA-2-46:RR:NC:2:230 G89475 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of painted fern baskets with snowman fabric linings from China Dear Ms. Liu: In your letter dated March 29, 2001 you requested a tariff classification ruling. The ruling was requested on your item # C74K1076, referred to as a set of 2 fern Xmas golden baskets. A sample set of two nesting round baskets was submitted. The smaller basket measures approximately 3-1/2” high and 7-1/2” in diameter; the larger basket measures 4” high and 9” in diameter. The baskets are made of interwoven fern and are painted gold. A textile ribbon decorates the center of the sides of the basket. The bottom of the basket has a fabric lining with a snowman print. The print consists of a snowman, birds, a tree and the words “We Can Build a Snowman.” The sets will be sold in six shapes: square, hexagonal, rectangular, round, oval and heart-shaped. The applicable subheading for the fern baskets, item # C74K1076, will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; other; other. The rate of duty will be 4.5 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