The tariff classification of bamboo baskets from China

NY J85301 June 30, 2003 CLA-2-46:RR:NC:2:230 J85301 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth St., Suite 899C Minneapolis, MN 55403 RE: The tariff classification of bamboo baskets from China Dear Mr. Shostak: In your letter dated May 28, 2003, you resubmitted your request for a tariff classification ruling along with samples and additional information. The request concerns two styles of Easter baskets not previously ruled on in NY J82508 dated April 23, 2003. The first style, item # 6111480, is a multi-colored boat shaped basket with an arching tall handle. It measures approximately 11” long by 7-1/2” wide by 5-1/2” high in the center and 6” high at the ends. It is made of “bamboo straw” and chipwood. The “bamboo straw” consists of two intertwined bunches of very thin strips of bamboo twisted together. The “bamboo straw” portion comprises the prominently visible horizontal sides of the basket. The chipwood portion consists of the vertical supports, the rim, the bottom and the handle. The essential character of this style is imparted by the bamboo portion because the bamboo covers the greater visible area of the basket. The second style, item # 6111470, is a yellow and green oval shaped basket with a rectangular bottom and a fixed arching handle. It measures approximately 12” long by 8-1/2” wide by 5-1/2” high. It is made essentially of interwoven strips of bamboo. As additional features, it has one 1” wide horizontal strip of chipwood painted with dragonflies and a rim of seagrass. The applicable subheading for the two styles of baskets, item # 6111480 and item # 6111470, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, made from plaiting materials, of vegetable materials, other baskets and bags, whether or not lined, of bamboo, other. The rate of duty will be 10 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division