The tariff classification of a bamboo basket in a wire stand from China

NY K89348 October 1, 2004 CLA-2-46:RR:NC:2:230 K89348 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a bamboo basket in a wire stand from China Dear Ms. Powell: In your letter dated August 24, 2004 you requested a tariff classification ruling. The ruling was requested on a product described as a bamboo basket with a metal frame, article catalog number 050327. A sample of the product was submitted. The sample consists of a basket made of plaiting material resting in a metal frame stand. The basket is round with a flared top; it measures approximately 5” high by 7-1/2” in diameter at the top and 4” in diameter at the bottom. It is a complete basket, made of interwoven strips of bamboo dyed purple. The basket has a removable fitted clear plastic liner. The metal stand consists of a white-coated wire frame resembling a crown. The basket and wire stand fit together in size and shape. They are sold and used together and they form a composite good. The essential character of this composite good is imparted by the bamboo basket because of the more important role the basket plays in the functioning of this article. The applicable subheading for the bamboo basket with a metal frame stand, catalog number 050327, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles 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 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