The tariff classification of a rattan and seagrass basket from China

NY K87954 August 6, 2004 CLA-2-46:RR:NC:2:230 K87954 CATEGORY: Classification TARIFF NO.: 4602.10.1400 Ms. Yvonne M. W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway - 2nd Floor New York, NY 10018 RE: The tariff classification of a rattan and seagrass basket from China Dear Ms. Richardson: In your letter dated July 16, 2004 you requested a tariff classification ruling. The ruling was requested on a basket identified as style # 3001 “Rope Rim Handle Basket.” You state that this product will be imported for your customer, HK Insights. A sample of the product was submitted, which will be returned to you as you requested. The sample is an oval basket measuring approximately 10” long by 6” wide by 5” high. It has two short handles and is decorated with artificial twigs and berry beads on one side. The basket is made of interwoven rattan rods and twisted seagrass “rope.” The rattan rods make up the bottom of the basket, the vertical uprights and a horizontal bottom portion of the sides, the rim and the handles. The seagrass makes up the most of the horizontal weave of the sides and covers the outside of the handles. The essential character of this basket is imparted by the rattan rods because the rattan rods comprise the greater portion of the basket. Rattan in the form of rods is considered to be “wickerwork” for tariff classification purposes. The applicable subheading for the basket, style #3001, will be 4602.10.1400, 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 rattan or of palm leaf, wickerwork. The rate of duty will be free. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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