CLA-2 CO:R:C:G 085176 KWM
Mr. Steven Sauer
Grand Basket Co., Inc.
53-06 Grand Avenue
Maspeth, N.Y. 11378
RE: Tariff classification of wicker hampers
Dear Mr. Sauer,
Your letter of July 5, 1989, addressed to our New York
Office, requesting a tariff classification for wicker hampers,
has been forwarded to this office for a response.
FACTS:
A photograph of the merchandise was included with your
letter. It shows three items described as "hampers". Although
three different sizes of goods appear in the photograph, the
caption indicates that only two sizes are available. The smaller
hamper is said to measure 16"L x 10"W x 21"H, and the larger
20"L x 14"W x 25"H.
The hampers appear to be constructed of wicker or a similar
material, woven to form. The body of the hampers appears to be
of one-piece construction, with circular handles attached to the
sides. Lids or covers of identical or similar wicker material
have been attached to the top of the hampers. The photographs do
not reveal what material, if any, comprises the bottom of the
hampers. The caption indicates that the hampers are lined,
although the lining material is undetermined. Samples of the
merchandise have been retained by the New York office.
ISSUE:
What is the proper classification of the merchandise under
the Harmonized Tariff System of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (hereinafter "HTSUSA") is made in accordance with
the General Rules of Interpretation (hereinafter "GRI(s)"). GRI
1 provides that classification is determined first according to
the terms of the headings of the tariff schedule and any relative
Section or Chapter notes, and then, if the headings and notes do
not otherwise require, in accordance with the remaining GRIs,
taken in order.
The systematic detail of the Harmonized System is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings and any relevant
Section or Chapter Notes. In applying GRI 1, our classification
of the goods in this case is made in two general steps. First,
we have identified the eligible Section(s) and Chapter(s) on a
material-related or function-related basis. Second, we have
selected the appropriate heading and subheading for
classification, also on a material- and/or function-related
basis, by applying GRI 1.
Section and Chapter
Although the Section and Chapter titles are not legally
binding, they are helpful in determining eligible headings for
classification purposes. In addition, the Legal Notes to the
Sections and Chapters provide legally binding support for
determining what goods should be included within the attendant
headings.
As noted above, the items in this case appear to be
constructed of wicker or a similar material. An examination of
the material-related Chapters indicates that such goods may fall
within Chapter 46, HTSUSA - Manufactures of Straw, of Esparto or
of Other Plaiting Materials; Basketware and Wickerware. However,
the Legal Notes to Chapter 46 state that:
2. This chapter does not cover: . . .
(e) Articles of Chapter 94 (for example, furniture,
lamps and lighting fixtures)
Here, it is possible that the hampers in question fall within
Chapter 94, HTSUSA, as furniture items. If so, they would be
excluded from Chapter 46, as the note indicates.
Chapter 94, HTSUSA, encompasses, among other goods,
furniture, including bedding, mattresses, cushions, etc. In
reference to furniture goods, the Legal Notes provide that:
2. The articles (other than parts) referred to in headings
9401 to 9403 are to be classified in those headings
only if they are designed for placing on the floor or
on the ground.(Emphasis added)
In other words, for goods to be considered furniture within
the specified headings, there is a threshold requirement that
they be designed for placing on the floor or ground. However,
this does not require that all goods which are placed on the
floor be included in Chapter 94 headings. Such a distinction is
important in this case, since the goods in question are designed
for placement on the floor, but may be subject to classification
elsewhere in the nomenclature.
Heading and Subheading
The initial determination which must be made here is whether
or not the sample goods are considered furniture within the
meaning of headings 9401 to 9403, HTSUSA. If so, they will be
excluded from classification in Chapter 46, HTSUSA. Other than
the threshold requirement set out above, the Legal Notes to
Chapter 94, HTSUSA, do not provide any guidelines for making this
determination. However, the Explanatory Notes indicate that
Chapter 94 covers:
(A) Any "movable" articles (not included under other more
specific headings of the Nomenclature) which have the
essential characteristic that they are constructed for
placing on the floor or ground, and which are used, mainly
with a utilitarian purpose, to equip private dwellings,
hotels, . . . (emphasis in the original)
The Explanatory Notes also include an extensive, although
not exhaustive, listing of goods which are either included or
excluded from Chapter 94. Although the Notes indicate that items
of all sizes and uses may be included in Chapter 94, it is our
opinion, based on the character and composition of these items,
that they are not more than prima facie classifiable as
furniture. Consequently, these goods are determined not to be
"Articles of Chapter 94" for the purposes of the exclusionary
Note (Legal Note 2(e) to Chapter 46). They may however, be found
to be articles of Chapter 94 on the basis of other criteria.
Since the goods are not excluded from consideration within
Chapter 46, there are two competing provisions within the tariff
schedule under which these goods may be classified: 4602.10.4000
and 9403.80.3080, HTSUSA. When goods are prima facie
classifiable under two or more headings, GRI 3(a) provides that:
The heading which provides the most specific description
shall be preferred to headings providing a more general
description.
The Explanatory Note to Chapter 94, HTSUSA, complements GRI 3(a)
by providing that articles not included under more specific
headings of the nomenclature may be classified as furniture. In
the instant case, the terms of the competing subheadings are, in
pertinent part:
4602.10.4000 - 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.
9403.80.3080 - Other furniture and parts thereof: Furniture
of other materials, including cane, osier,
bamboo, or similar materials: Of cane, osier,
bamboo, or similar materials: Other
You have indicated that these goods are made, depending on the
country of origin, of rattan, willow, or of a combination of
rattan and other components specifically set out in subheading
4602.10.4000, HTSUSA, and the accompanying Chapter Notes. While
the terms of subheading 9403.80.3080, HTSUSA, are sufficiently
broad to include the sample goods within their coverage, it is
the opinion of this office that the terms of HTSUSA subheading
4602.10.4000 specifically include these items. We have,
therefore, classified these goods under subheading 4602.10.4000,
HTSUSA, on the basis of relative specificity under GRI 3(a).
The Explanatory Notes to Chapter 46, HTSUSA, substantiate
our decision when they provide, 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. . .
The sample goods are, in this case, specifically referred to by
name in the Explanatory Notes. It has been suggested that the
sample items should not be included in subheading 4602.10.4000,
HTSUSA, because they are not of the same type referred to in the
Explanatory Note. The gist of the argument is that, although the
terms of the Note specifically refer to "hampers", the items
described in the note are all of a smaller, more easily portable
variety, and that the hampers in question do not fit that
profile. We disagree. The list found in the Explanatory Notes
is not legally binding; it is advisory only. In addition, while
many of the items set out in the Explanatory Notes are smaller
and easier to carry or transport than the sample goods, the list
is not intended to be exclusive. Indeed, the terms of the Note
are expansive: "basketware containers of all kinds, whether or
not fitted with rollers or castors, . . ." (emphasis added),
indicating that the heading was intended to include baskets or
hampers of a larger size which would need rollers or castors to
move about easily. Finally, we note that the picture provided
with the request letter show handles on the sides of the hampers,
presumably to facilitate their movement.
Lastly, we are aware of prior rulings by this office which
classify goods of this type as furniture, albeit under the Tariff
Schedule of the United States (hereinafter "TSUS"). We note that
such rulings are informative, but are not binding toward rulings
issued under the HTSUSA. Indeed, many HTSUSA rulings adopt
positions directly contrary to TSUS rulings, solely on the basis
that the HTSUSA terms require such treatment. In this case, we
have chosen to disregard prior rulings under the TSUS, and
classify these goods solely on the basis of the GRIs and the
terms of the HTSUSA headings to provide uniform and consistent
treatment for similar goods in the future, without attempting to
reconcile past rulings which may be incompatible.
HOLDING:
After examining the terms of the tariff headings and the
relevant Section and Chapter notes, it is the opinion of this
office that the sample goods are classified under subheading
4602.10.4000, HTSUSA - Basketwork, wickerwork and other articles,
made directly to shape form plaiting materials: Of vegetable
materials: Other: Of one or more of the materials, bamboo,
rattan, willow or wood. These goods are dutiable at the rate of
6.6% ad valorem.
John Durant, Director
Commercial Rulings Division