CLA-2-44:OT:RR:NC:2:230
Ms. Colleen McFall
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236
RE: The tariff classification of basket sets, a container, and a decorative sphere from China
Dear Ms. McFall:
On September 10, 2010, you electronically requested a tariff classification ruling.
The ruling was requested on four separate items. Photos and descriptions were submitted for our review. The first item, Corn Husk Basket S3, #ML10E036B, is a set of three nested, rectangular baskets, each with a removable fabric liner. The baskets each have handle openings on the shorter sides. You state the material component breakdown to be 85 percent corn husk (Zea mays), 10 percent cotton fabric, and 5 percent iron wire. The baskets are composed of an iron wire frame, around which twisted corn husks are wrapped. Each basket has a fitted, removable, woven, cotton textile lining which covers the inside of the basket, and folds over the rim to the outside of the basket. The lining is held in place by a self-fabric drawstring. The baskets measure 9.75”(L) x 7.25”(W) x 4.75”(H) (small), 11.5”(L) x 8.75”(W) x 5.5”(H) (medium), and 13”(L) x 10”(W) x 6.25”(H) (large), and are intended for household storage use.
The second item, Rush Basket S3, #YL08524AB, is also a set of three nested, rectangular baskets with handle openings on the shorter sides. You state that the material component breakdown is 90 percent rush (Typha angustifolia) and 10 percent chipwood (Cunninghamia lanceolata). Each basket consists of interwoven, twisted rush strands, and has a 4.75” square, framed, wooden star on one side. The baskets measure 14”(L) x 11”(W) x 7.5”(H) (small), 15.75”(L) x 12.25”(W) x 8”(H) (medium), and 17.75”(L) x 13.75”(W) x 9”(H) (large), and are intended for household storage use.
Both the corn husk and rush baskets are composed of materials that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states:
In this chapter, the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example strips of bark, narrow leaves and raffia, or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip the like of Chapter 54.
The twisted corn husks wrapped around iron wire and the twisted rushes both meet the definition of “plaiting materials”. Neither is in the form of “wickerwork”, which is commonly defined as products made of vegetable twigs or rods in contrast to strips, filaments, parts of leaves, etc. Both the husks and the rushes cover the largest area of their respective baskets, and impart the greatest visual impact. The wood star on the rush baskets serves merely as decoration and does not impact classification. In accordance with General Rule of Interpretation (GRI) 3(b), the plaiting materials give each style of basket their essential character. Each set is classifiable in heading 4602, HTSUS, under the provision for baskets.
The applicable subheading for the corn husk baskets and rush baskets will be 4602.19.1800, 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 (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The rate of duty will be 4.5 percent ad valorem.
Item HD2GB21556, Rope Sphere, is a decorative article composed of sea grass (twisted) cord wound and glued around a polystyrene core. It is 4” in diameter.
The applicable subheading for the rope sphere will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
We are unable to classify item TX2BC221045, Sea Grass and Metal Vase. In order to classify this item, we require a sample and a value breakdown (sea grass vs. metal). When this information is available, you may wish to consider resubmission of your request.
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/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division