The tariff classification of a willow basket from China

NY K82459 February 2, 2004 CLA-2-46:RR:NC:2:230 K82459 CATEGORY: Classification TARIFF NO.: 4602.10.1200 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a willow basket from China Dear Ms. Jones: In your letter dated January 9, 2003, you resubmitted your request for a tariff classification ruling. You previously requested a ruling on your item # MC1585, an aroma candle collection in a woven basket. A ruling, NY K81870, was issued on December 19, 2003 for the tealight candles and tealight lamps. Additional information concerning the composition of the basket is now included with your ruling request. A photograph of item # MC 1585 was submitted. The basket containing the candles and candleholders appears to be oval shaped and has one long handle across the ends. It is made of willow rods placed side by side and interwoven with a thin material. The basket has seagrass trim on the rim. The applicable subheading for the willow basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made from plaiting 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division