CLA-2 CO:R:C:G: 083283 JLJ 839142

Mr. Steven Sauer, Vice President
Grand Basket Company, Inc.
53-06 Grand Avenue
Maspeth, New York 11378

RE: Wicker hampers

Dear Mr. Sauer:

You inquired about the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of wicker hampers. You submitted descriptive literature with pictures of the hampers.

FACTS:

The instant hampers are made of wicker. They come in various shapes, approximately 26 inches high, with or without lids.

ISSUE:

What is the classification of the instant hampers?

LAW AND ANALYSIS:

Wicker is a plaiting material covered by Chapter 46, HTSUSA. The Explanatory Notes for Heading 4602 state that Heading 4602 includes baskets, panniers, hampers and basketware containers of all types. Inasmuch as the instant merchandise is hampers made of a plaiting material they are classifiable in Heading 4602.

-2-

HOLDING:

The instant hampers are classified under the provision for basketwork, wickerwork and other articles, made directly to shape from plaiting articles of Heading 4601: of vegetable materials: other baskets and bags, whether or not lined: other, in subheading 4602.10.1900, HTSUSA, dutiable at the rate of 4.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

6 cc: Area Director, N.Y. Seaport (NIS-230 and NIS-233)
J. Hurley library/za
083283JLJ