CLA-2-46:S:N:N1:230 850425
Mr. Joel K. Simon
Serko & Simon
Suite 3371
One World Trade Center
New York, NY 10048
RE: The tariff classification of ornamented baskets from Korea
Dear Mr. Simon:
In your letter dated March 12, 1990, you requested a tariff
classification ruling. The request was made on behalf of your
client, the Russ Berrie & Company.
The ruling was requested on two ornamented baskets, namely,
Basket Witch and Basket Scarecrow. A sample of each was
submitted. The samples will be returned to you as you requested.
The Basket Witch and the Basket Scarecrow are baskets made
of plaited plastic monofilament over one millimeter in cross-
sectional dimension. The witch basket is decorated with a plush
textile witch head and arms sewn to the back and to the handle of
the basket and with textile shoes attached to the front of the
basket. The scarecrow basket is decorated similarly with plush
textile scarecrow head, arms and feet.
You believe that the baskets should be classified in
subheading 9505.90.6000, Harmonized Tariff Schedule of the United
States (HTS), as festive articles. However, the baskets are more
than festive articles. They are not simply decorations. They
are articles of utility, namely, containers used to hold various
things.
The applicable subheading for the ornamented baskets will be
4602.90.0000, HTS, which provides for other basketwork,
wickerwork and other articles, made directly to shape from
plaiting materials. The rate of duty will be 5.3 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport