CLA-2 CO:R:C:G 086900 WAW
Mr. Steven Sauer
Grand Basket Co., Inc.
53-06 Grand Avenue
Maspeth, N.Y. 11378
RE: Modification of Headquarters Ruling Letter (HRL) 085176;
Wicker Hampers
Dear Mr. Sauer:
Since the issuance of HRL 085176, dated November 8, 1989,
we have had an opportunity to reconsider our position in this
matter. Based on our review of the above-referenced case, we
have determined that the sample wicker hampers were improperly
classified.
In your letter, dated July 5, 1989, you requested a ruling
to determine the tariff classification of two wicker hampers
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The two hampers that were the subject of
that ruling are constructed of wicker or a similar material,
woven to form. The smaller hamper measures approximately 16"
long by 10" wide by 21" high, while the larger hamper measures
approximately 20" long by 14" wide by 25" high. The body of the
hampers appears to be of one-piece construction, with circular
handles attached to the sides. Lids or covers of similar wicker
material are attached to the top of the hampers. Both hampers
are described as being lined with an undetermined material.
In HRL 085176, Customs classified the sample merchandise
under subheading 4602.10.4000, HTSUSA, which provides for
basketwork, wickerwork and other articles, made directly to shape
from plaiting materials: Of vegetable materials: Other: Of one or
more of the materials, bamboo, rattan, willow or wood. Articles
classified under this provision are subject to a rate of duty of
6.6 percent ad valorem. In a previous ruling, HRL 083283, dated
January 6, 1990, this office classified the identical wicker
hampers under the provision for basketwork, wickerwork and other
articles, made directly to shape from plaiting articles of
Heading 4601: of vegetable materials: Other bakets and bags,
whether or not lined: Other, in subheading 4602.10.1900, HTSUSA,
dutiable at a rate of 4.5 percent ad valorem. Both letters were
issued to you regarding the same merchandise. We have decided
that the sample wicker hampers in HRL 085176 are more properly
classified under the provision for other baskets in either
subheading 4602.10.11, 4602.10.12, 4602.10.13, 4602.10.19,
HTSUSA, depending upon the constituent material based on the
analysis set forth below.
The Explanatory Notes, which constitute the official
interpretation of the tariff at the international level, to
Heading 4602, HTSUSA, state in pertinent part:
Subject to the exclusions specified in the General
Explanatory Note to the Chapter, the heading covers:
(i) articles made directly to shape from plaiting
materials;
* * *
Such articles include:
(1) Baskets, panniers, hampers, and
basketware containers of all kinds,
whether or not fitted with rollers
or castors, including fish baskets,
creels and fruit baskets. . . .
* * * * *
A basket is defined as:
basket, 1. a container made of interwoven twigs,
rushes, thin strips of wood, or other flexible
material. The forms and sizes of baskets are various,
as well as the uses to which they are applied; as, corn
baskets, clothes baskets. Webster's New Universal
Unabridged Dictionary 155 (2d ed. 1985).
A hamper is defined as:
hamper, a large basket, usually with a cover. Id. at
821.
Based on the above Explanatory Note, it is clear that the
sample "hampers" are specifically referred to within Heading
4602, HTSUSA. The dictionary defines the term "basket" to
include containers of all sizes which are designed to hold
clothes, among other things. Since a hamper is a container or
large basket with a cover, it fits the definition of a basket.
Thus, the sample hampers are included in the provision which
covers baskets under subheading 4602.10.11, 4602.10.12,
4601.10.13, or 4602.10.19, HTSUSA, depending on the constituent
material of the hamper. Since you have not provided us with
information regarding the material make up of the sample hampers,
we cannot give you a more specific classification determination
at this time.
In accordance with the above determination, HRL 085176 is
hereby modified pursuant to 19 CFR 177.9(d). If pending
transactions are adversely affected by this revocation, you may,
at your discretion, notify this office and apply for temporary
relief from the binding effects of this new modification as may
be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division