The tariff classification of a vine basket from China.

NY J80641 February 11, 2003 CLA-2-46:RR:NC:SP:230 J80641 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a vine basket from China. Dear Ms. Powell: In your letters dated January 3rd and 28th, 2003, you requested a tariff classification ruling. A sample of a small open basket (item #032127) intended for florists’ arrangements was submitted for our examination. It has a round, tapered shape, with a diameter of 5” at the base and 7” at the rim. Its body is 4” high, but there is a fixed handle that arches an additional 6” above the rim. The basket is made of interwoven vegetable material identified as “passion vine” (Passiflora spp.). The bottom, rim and handle are composed of whole, rod-like pieces of vine, while the sides are predominantly of split pieces. The exterior of the basket is ornamented with some artificial holly (red berries and green leaves). For tariff purposes, the rod-like whole vines are considered to be constituents of plaited “wickerwork,” while the split pieces are considered constituents of plaited articles other than “wickerwork.” Since there is a substantial quantity of both types of pieces present in the sample, the basket will be regarded as a “composite article” whose essential character cannot clearly be ascribed to either particular type. On the basis of General Rule of Interpretation 3(c), HTS, the basket will therefore be classified in the provision that appears last in numerical order among those which equally merit consideration. In this instance, the provision for certain plaited baskets, other than wickerwork, appears last. Accordingly, the applicable subheading for the #032127 vine basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: other baskets and bags, whether or not lined…other (than of certain enumerated vegetable materials): other than wickerwork. The rate of duty will be 4.5%.  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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division