The tariff classification of a pet bed consisting of a willow basket with a plush lining from China

NY H81968 August 8, 2001 CLA-2-46:RR:NC:2:230 H81968 CATEGORY: Classification TARIFF NO.: 4602.10.1200 Ms. Bernice Rudd Direct Imports - 0410 Wal*Mart Stores, Inc. 702 Southwest 8th street Bentonville, AR 72716-0410 RE: The tariff classification of a pet bed consisting of a willow basket with a plush lining from China Dear Ms. Rudd: In your letter dated June 8, 2001 you requested a tariff classification ruling. The ruling was requested on a small pet bed, vendor stock # DO19936. A sample of the pet bed was submitted for our review and will be returned to you as you requested. The sample is the small pet bed of a set of three beds ranging in size from small to large. The sample consists of an oval shaped stained basket measuring approximately 21 inches long by 15 inches wide by 7 inches high. One side of the basket tapers down to 3-1/2 inches high in the middle. The basket has a fitted removable plush textile lining which is tied to the basket at the two ends. The basket is composed of interwoven plaiting material. The rim and supporting framework are made of the material in the form of whole rods. The sides and bottom are made of the material in the form of split rods. The split rods comprise the greater area of the basket. Since the identity of the material was in question, the sample was sent to the Customs Laboratory for analysis. The Laboratory concluded that the basket was constructed of split rods and whole rods of willow. The applicable subheading for stock # DO19936, as represented by the sample which consists of a 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; of vegetable 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