H81719 H8 Ruling Active

The tariff classification of willow pet beds from China

Issued June 12, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.1200

Headings: 4602

Product description

The sample is an oval shaped basket measuring approximately 15-1/2” long by 9-1/2” wide by 6” high. It has an 5” by 3” opening on one side. It is made of interwoven willow rods which have been stained and coated with polyurethane.

CBP rationale

The applicable subheading for the willow pet bed will be 4602.10.1200, 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 willow.

Full text

NY H81719 June 12, 2001 CLA-2-46:RR:NC:2:230 H81719 CATEGORY: Classification TARIFF NO.: 4602.10.1200 Ms. Amanda B. Key Beijing Trade Exchange, Inc. 89 Hudson Street, 2nd Floor Hoboken, NJ 07030 RE: The tariff classification of willow pet beds from China Dear Ms. Key: In your letter dated May 29, 2001 you requested a tariff classification ruling. The ruling was requested on willow pet beds. A representative sample was submitted which will be returned to you as you requested. The sample is an oval shaped basket measuring approximately 15-1/2” long by 9-1/2” wide by 6” high. It has an 5” by 3” opening on one side. It is made of interwoven willow rods which have been stained and coated with polyurethane. The applicable subheading for the willow pet bed will be 4602.10.1200, 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 willow. The rate of duty will be 5.8 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

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