The tariff classification of a laundry basket, of woven willow, from China.

NY R03377 April 4, 2006 CLA-2-46:RR:NC:SP:230 R03377 CATEGORY: Classification TARIFF NO.: 4602.10.1200 Ms. Mary Lou Francis IKEA Wholesale, Inc. 100 Ikea Drive Westampton, NJ 08060 RE: The tariff classification of a laundry basket, of woven willow, from China. Dear Ms. Francis: In your letter dated March 3, 2006, you requested a tariff classification ruling. Specifications and a photo of a “BASKA Laundry Basket” (item # 60075498) were submitted for our review. The article is a tall, tapered, upright basket made of interwoven willow rods. It measures 43 x 58 x 68 cm (H), has stained and lacquered surfaces, and features a removable cover. Two small openings have been placed beneath the rim at opposite sides of the basket to facilitate carrying. You have asked whether this article, in view of its size and the fact that it is floor standing, can be considered furniture of heading 9403, Harmonized Tariff Schedule of the United States (HTSUS). Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System provide a commentary on the scope of each heading. The EN, although not legally binding, may be consulted when determining the classification of a product under a particular heading. The EN to heading 4602 state, in pertinent part, that the heading covers articles made directly to shape from plaiting materials, and that such articles include: Baskets, panniers, hampers and basketware containers of all kinds, whether or not fitted with rollers or castors. Thus, since the instant product is a laundry basket or clothes hamper made of vegetable plaiting material, it answers to the terms of heading 4602, HTSUS, and is classifiable therein. The applicable subheading for the “BASKA Laundry Basket” (item # 60075498) will be 4602.10.1200, 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: other baskets and bags, whether or not lined: of willow. The rate of duty will be 5.8%. 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/. 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 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 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