CLA-2-46:OT:RR:NC:2:230

Ms. Cherry Lin
Tom’s Toy
Room 604-6, Concordia Plaza
1 Science Museum Road
TST East, KLN
Hong Kong
CHINA

RE: The tariff classification of a willow basket with cotton liner

Dear Ms. Lin:

In your letter, dated August 26, 2011, you requested a tariff classification ruling. Photographs were provided for our review.

The ruling was requested on item PT55135, an oval basket with a woven cotton liner. The photo shows that the basket is constructed in three sizes: 13.5 inches, 15.5 inches, and 17.75 inches in length. You state that the baskets are constructed of willow. Each basket has arching handles at its narrow ends. The removable, gingham, cotton liner folds over the basket’s rim to the outside and has drawstring ties to hold it in place.

The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Neither GRI 1 nor GRI 2 governs the classification of the instant item.

The basket is constructed of willow branches. The branches constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, HTSUS, which states as follows:

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 and the like of chapter 54.

While the basket is constructed of plaiting materials, the liner is constructed of woven cotton. Because the materials from which the item is constructed (i.e., willow and cotton textile) are prima facie classifiable in different headings, the item is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In accordance with the ENs for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. Although the textile liner contributes to the item’s visual impact and consumer appeal, it is the willow that gives the item its structure and permits it to function as a receptacle. Therefore, it is the basket constructed of plaiting materials that imparts the essential character of the item.

The applicable subheading for the willow basket with cotton liner will therefore be 4602.19.1200, 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: Other baskets and bags, whether or not lined: Of Willow. The rate of duty will be 5.8 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/.

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