CLA-2 CO:R:C:G 083349 CB
Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024
RE: Classification of a bun warmer from the Philippines
Dear Mr. Golla:
This ruling is in response to your letter of September 30,
1988, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States (HTSUSA), for a bun warmer.
FACTS :
The sample bun warmer, item no. 22344, is composed of a
bamboo basket and a lid and liner of a coated blended fabric
approximately 65 percent polyester and 35 percent cotton. The
fabric is coated on the exterior visible surfaces only. Both the
lid and liner are filled with polyfoam.
ISSUE :
Is the subject merchandise classifiable in Chapter 46,
HTSUSA, as basketware, or as table linen in Chapter 63, HTSUSA?
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 states, in part, that "classification
shall be determined according to the terms of the headings and
any relative Section or Chapter Notes and, provided such headings
or Notes do not otherwise require, according to the following
[GRI's]...." GRI 3(b) provides that composite goods consisting
of different materials "....which cannot be classified by
reference to 3(a), shall be classified as if they consisted of
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the material or component which gives them their essential
character...."
With regard to the subject merchandise, the basket and
textile cover qualify as composite goods. They are two
components adapted each to the other which would not normally be
offered for sale in separate parts. Since the basket and textile
cover fall under separate headings in the HTSUSA, GRI 3(b)
requires that a determination of which component imparts the
essential character to the goods must be made, if possible.
The subject merchandise consists of a removable lid and
inside liner. When sold to the consumer, the textile lid and
liner sit within the bamboo basket. Each component plays an
essential part in performing the goal of the bun warmer which is
to keep bread warm. The basket performs an essential function in
that it holds the bread and gives the merchandise shape. The
textile/foam component serves to keep the bread warm and is also
decorative. Thus, neither component clearly imparts the
essential character.
When, as in this case, the component which gives the goods
at issue their essential character cannot be determined,
classification is ascertained by utilizing GRI 3(c). GRI 3(c)
provides that goods which are not classifiable under 3(a) or (b)
shall be classified under the heading which occurs last in
numerical order. If classified separately, the textile cover
would fall under the provision for other table linen, of man-made
fibers, other, subheading 6302.53.0030. The basket would be
classified under the provision for basketwork, of vegetable
materials, of bamboo, subheading 4602.10.100. Applying GRI 3(c),
the bun warmer is classifiable under subheading 6302.53.0030,
since it occurs last in numerical order.
HOLDING :
The bun warmer is classifiable in subheading 6302.53.0030,
textile category 666, and is dutiable at 12.8 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
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Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division