CLA-2-46:RR:NC:SP:230 C87269
Ms. Vidya Bhavnani
Sun Coast Merchandise Corporation
6315 Bandini Boulevard
Commerce, CA 90040
RE: The tariff classification of willow baskets, artificial
garlic and artificial flowers from China.
Dear Ms. Bhavnani:
In your letter dated April 24, 1998, you requested a tariff
classification ruling. Three samples were submitted and will be
retained for reference.
The first item is a shallow, oval-shaped basket measuring
approximately 11 1/2" x 18" x 3"(H). It is made of interwoven
willow rods, and does not have any handles or a lid.
The applicable subheading for the basket will be
4602.10.1200, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) baskets
and bags of vegetable plaiting materials, whether or not lined:
of willow. The rate of duty will be 5.8%.
The second item is a small decorative article made to
resemble a bulb of garlic. It consists of a shaped piece of
Styrofoam with an outer covering said to be of "maize"
(presumably, dried corn stalk or leaf material).
The applicable subheading for the artificial garlic bulb
will be 6702.10.2000, HTS, which provides for artificial flowers,
foliage and fruit and parts thereof...of plastics: assembled by
binding with flexible materials such as wire, paper, textile
materials, or foil, or by gluing or by similar methods. The rate
of duty will be 8.4%.
The third item is an artificial poinsettia consisting of
large red textile-fabric leaves which surround small plastic
flowers atop a plastic stem. It is assumed that the fabric is of
man-made fibers.
The applicable subheading for the artificial poinsettia will
be 6702.90.3500, HTS, which provides for artificial flowers,
foliage and fruit and parts thereof...of materials other than
plastics: of man-made fibers. The rate of duty will be 9%.
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 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division