The tariff classification of a decorative metal frame basket from China

 N301338 November 13, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Clifford Cheng C.Y. Hung Trading Ltd. 11/F., Telford House, 16 Wang Hoi Road, Kowloon Bay Hong Kong China RE: The tariff classification of a decorative metal frame basket from China Dear Mr. Cheng: In your letter dated October 23, 2018, you requested a tariff classification ruling. The sample you submitted has been examined and will be retained in this office for reference. The item under consideration is identified as a basket, part number P954754A. The basket is oval shaped and consists of a metal frame which is covered with a red colored glitter paint. Woven throughout the framework is cotton yarn covered in red glitter paint to create a rigid netting to form the basket. Glued all around the top portion of the frame are four rows of silver plastic beads which resemble gem stones. A half circle shaped handle made of twisted metal wire is attached to each end of the basket. The top of the basket measures 7 ½ inches long which then tapers down to 6 inches long at the base, is 5 ¼ inches wide, and 3 inches deep. You suggested the plastic beads impart the essential character and proposed classification of this basket under subheading 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles…Other. This office disagrees. This item would not be considered to be a decorative item of plastic under 3926.40.0090 as it would be more specifically provided for elsewhere. The plastic beads on the basket serve no utilitarian function, but serve only as decoration for the wire frame of the item. The wire frame provides the shape and silhouette of the basket and thereby imparts the essential character. The applicable subheading for the basket will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…; Statuettes and other ornaments, and parts thereof; Other. The rate of duty will be free. 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division