Ms. Cecilia Castellanos
Western Overseas Corporation
10731-B Walker Street
Cypress, CA 90630
RE: The tariff classification of water hyacinth nesting baskets from Vietnam
Dear Ms. Castellanos:
In your letter dated July 11, 2006, on behalf of your client, L. Powell Company, you requested a tariff classification ruling.
The ruling was requested on item # 350-271, a set of five nesting baskets made of woven water hyacinth vegetable material. A photograph of the baskets was submitted. The baskets are rectangular bins with lids and handle openings on the ends. They range in size from 16-1/2” x 10-5/8” x 7-1/2” tall to 21-1/4” x 15-3/8” x 11-3/4” tall.
The applicable subheading for the water hyacinth nesting baskets, item # 350-271, will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other baskets and bags, whether or not lined: Other (than of bamboo, willow, rattan or palm leaf): Other (than wickerwork). The duty rate will be 4.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
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 646-733-3035.
Robert B. Swierupski