K81012 K8 Ruling Active

The tariff classification of a woven plastic chip and dip basket with a ceramic bowl from China

Issued December 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.90.0000

Headings: 4602

Product description

The sample consists of a large round basket measuring approximately 13” in diameter and 3-1/4” high. The basket is made of interwoven multi-colored plastic (PVC) rods or monofilaments about 2 mm in diameter. It is reinforced with a hidden metal wire frame. The basket has a 4-1/2 “ round ceramic dip bowl permanently glued in a fitted round compartment in the center. The remainder of the basket is divided into three equal compartments for chips and snacks. The chip and dip basket is a composite good consisting of different components. The essential character of the composite good is imparted by the basket because it comprises the greater part of the product.

CBP rationale

The applicable subheading for the plastic chip and dip basket (style # W320492) will be 4602.90.0000, 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 (than of vegetable materials) .

Full text

NY K81012 December 4, 2003 CLA-2-46:RR:NC:2:230 K81012 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Ruth Hayd Customs Import Department Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woven plastic chip and dip basket with a ceramic bowl from China Dear Ms. Hayd: In your letter dated November 4, 2003 you requested a tariff classification ruling. The ruling was requested on a chip and dip basket, style # W320492. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a large round basket measuring approximately 13” in diameter and 3-1/4” high. The basket is made of interwoven multi-colored plastic (PVC) rods or monofilaments about 2 mm in diameter. It is reinforced with a hidden metal wire frame. The basket has a 4-1/2 “ round ceramic dip bowl permanently glued in a fitted round compartment in the center. The remainder of the basket is divided into three equal compartments for chips and snacks. The chip and dip basket is a composite good consisting of different components. The essential character of the composite good is imparted by the basket because it comprises the greater part of the product. The applicable subheading for the plastic chip and dip basket (style # W320492) will be 4602.90.0000, 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 (than of vegetable materials) . The rate of duty will be 3.5 percent ad valorem. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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

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