CBP Ruling N126143 — The tariff classification of a bamboo basket from Vietnam

Tariff classification

Headings: 4602

Product description

The sample is a rounded basket made of dyed, interwoven strips of bamboo. The basket is open at the top and has no closure, pockets, or enclosures. The strips are woven into a tube formation, which is folded inward to form a bowl shape with a double wall construction. The upper edge of the basket is the rounded fold point. A round, woven bamboo insert is placed between the two bamboo layers to form the bottom of the basket. The baskets measure approximately 6.3” (D) x 3.35” (H) for the small, 7.5” (D) x 4.25” (H) for the medium, and 9” (D) x 4.5” (H) for the large.

CBP rationale

The applicable subheading for the bamboo basket will be 4602.11.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork).

Full text

N126143 October 18, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.11.0900 Mr. Troy Crago-Edwards Atico International 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a bamboo basket from Vietnam Dear Mr. Crago-Edwards: In your letter dated September 30, 2010 you requested a tariff classification ruling. The ruling was requested on a set of 3 bamboo baskets, identified as item # A038OA01423. The baskets are packaged together in three different sizes, identified as “small”, “medium”, and “large”. A sample of the “small” basket was submitted. The sample is a rounded basket made of dyed, interwoven strips of bamboo. The basket is open at the top and has no closure, pockets, or enclosures. The strips are woven into a tube formation, which is folded inward to form a bowl shape with a double wall construction. The upper edge of the basket is the rounded fold point. A round, woven bamboo insert is placed between the two bamboo layers to form the bottom of the basket. The baskets measure approximately 6.3” (D) x 3.35” (H) for the small, 7.5” (D) x 4.25” (H) for the medium, and 9” (D) x 4.5” (H) for the large. The applicable subheading for the bamboo basket will be 4602.11.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork). The rate of duty will be 10 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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