The tariff classification of fern baskets with removable fabric linings from China

NY J83871 May 23, 2003 CLA-2-46:RR:NC:2:230 J83871 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 fern baskets with removable fabric linings from China Dear Ms. Liu: In your letter dated April 19, 2003 you requested a tariff classification ruling. The ruling was requested on item number C76B0487, identified as Harvest Fern Baskets. A sample of the item was submitted, which will be returned to you as you requested. The sample is a round basket with two short handles measuring approximately 12” in diameter and 3-1/2” high. It is made almost wholly of interwoven fern. The basket is fitted with a removable fabric lining printed with an autumn leaf pattern. The lining extends partially over the outer sides of the basket and is finished with ruffles. Item number C76B0487 is an assortment of two shapes of baskets. One is round as represented by the sample. The other is oval shaped and measures 9-1/2” wide x 12-1/2” long x 3-1/2” high. The applicable subheading for the harvest style fern baskets, item # C76B0487, will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork made from plaiting materials, other baskets and bags, whether or not lined, of other vegetable material, other (than wickerwork). The rate of duty will be 4.5 per cent 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division