The tariff classification of a rattan basket and a willow basket from China

NY K88120 August 16, 2004 CLA-2-46:RR:NC:2:230 K88120 CATEGORY: Classification TARIFF NO.: 4602.10.1200; 4602.10.1600 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 basket and a willow basket from China Dear Ms. Richardson: In your letter dated July 22, 2004, you requested a tariff classification ruling for products to be imported for your customer, HK Insights. The products to be imported are two styles of baskets, #1000 (Fire Place Basket) and #1004 (Wicker Berry Basket). Samples of the products were submitted, which will be returned to you as you requested. Style #1000 is an oval basket with two short handles measuring approximately 9” long x 6” wide x 6” high. It is made of split rattan strips. The bottom of the basket consists of tightly interwoven rattan strips. The sides of the basket consist of rattan strips interlaced in a circular pattern with open spaces. The basket has a metal wire frame covered with rattan strips. The metal frame provides support; however, the basket is essentially made of rattan. Style #1004 is an oval basket without handles measuring approximately 7” long x 5-1/2” wide x 3-1/2” high. It is made essentially of willow. The rim, the bottom, the vertical uprights and a portion of the horizontal sides of the basket are composed of willow rods. The balance of the horizontal sides is composed of split willow. The rim is covered with plaited seagrass and decorated with artificial leaves and berries. You inquired whether any of these baskets are classifiable as wickerwork. The term wickerwork where it appears at the subheading level under the provision for baskets of certain plaiting materials is understood to mean those plaiting materials in the form of rods or twigs. Rattan in the form of strips is not considered to be wickerwork for tariff classification purposes. The term wickerwork does not appear under the provision for baskets of willow. The applicable subheading for the rattan basket, style #1000, will be 4602.10.1600, 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, other (than wickerwork). The rate of duty will be 5 percent ad valorem. The applicable subheading for the willow basket, style #1004, will be 4602.10.1200, 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 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