CLA-2 CO:R:C:T 951181 HP
Ms. Jean F. Maguire
Area Director
U.S. Customs Service
Suite 716
6 World Trade Center
New York, NY 10048-0945
RE: Application for Further Review of Protest 1001-90-005449.
Picnic basket sets with dinnerware. Bamboo; fern
Dear Ms. Maguire:
This is in reply to Memorandum PRO-2-05-O:C:R JAD, dated
February 20, 1992, from the Head, Protest and Control Section,
New York Region, transmitting photocopies and samples pertaining
to Application for Further Review of Protest 1001-90-005449. Mr.
DiSalvo has requested you forward to him a copy of this document.
FACTS:
The merchandise at issue consists of two picnic baskets with
plastic dinner sets, style numbers 17-6125 and 17-6126.
Protestant has submitted samples of the materials from which it
states the baskets have been manufactured. The protestant is of
the opinion that the merchandise should be classified either as
baskets of a material other than bamboo, or, in the alternative,
as luggage of a material other than bamboo. Customs classified
this merchandise upon entry as bamboo luggage.
Although samples of the entire picnic baskets were not
submitted with the protest, the National Import Specialist has
informed us that a sample was examined at liquidation. The
basket was cube shaped and had a hinged lid with a handle system
which served to secure the top and permit the basket to be
carried. Although the protestant submitted a "Vendor
Certificate" stating that 83% by weight of the baskets was fern
and 17% was bamboo, Customs Laboratory Report No. 2-90-30612-001
found that the "vegetable fibrous material" of which the baskets
are constructed are "more than 60% bamboo and less than 40%
fern." ISSUE:
Whether the picnic basket sets are classifiable as baskets
or luggage under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)? Whether the essential character of
the baskets sets is imparted by the bamboo or by the fern?
LAW AND ANALYSIS:
It is undisputed that since the "basket" portion of the
picnic set imparts its essential character, classification of the
set as a whole relies not only upon whether the "basket" is
considered luggage under the HTSUSA, but also on the composition
of the "basket". As we stated above, although the importer
claimed that the baskets were constructed of mostly fern, Customs
Laboratory tests upon samples of the merchandise as entered
indicated otherwise. In addition to the baskets' composition,
the Import Specialist's information report includes a statement
that the "visual impact" of the bamboo portion left "little or no
doubt" that the bamboo gave the baskets their essential
character. The picnic sets, therefore, are classifiable as "of
bamboo."
As an alternative to classification as luggage of plaiting
materials, protestant has suggested classification as basketwork.
We disagree. By specifically listing luggage, handbags and the
like separately from baskets, Congress demonstrated its intent to
have articles used for the conveyance of items (which the picnic
"basket" clearly is) classified apart from mere household
containers constructed of plaiting materials. Accordingly,
classification of this merchandise as luggage was correct.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 4602.10.2100, HTSUSA. The applicable
rate of duty is 12.5 percent ad valorem. The Protest should be
Denied in Full. A copy of this letter should be forwarded to
protestant as part of the Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division