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

Ms. Kathleen Root
Barthco, Division of OHL
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112

RE: The tariff classification of rattan baskets from Vietnam

Dear Ms. Root:

In your letter dated October 20, 2008, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling.

The ruling was requested on three styles of baskets. A sample of one of the styles and product sheets of all styles were submitted. The sample will be returned to you as you requested.

Item # TQR-893, described as the “Rattan Storage Basket w/Handles,” is a square basket with two handles. A sample of this product was submitted. The basket measures approximately 8” x 8” x 4” high. It is constructed of rattan rods placed side-by-side and narrow rattan strips interwoven around the rods. The bulk of the basket is composed of the rattan rods.

Item # MTA3003, described as the “Rattan Rectangular Baskets S/3,” is a rectangular basket with openings on two sides for use as handles. A photograph of one basket with stated dimensions of 22.85” x 14.38” x 7.09” was submitted. The basket appears to have the same construction as item # TQR-893.

Item # TQR-1779/2R, described as the “Bamboo Lined Rectangular Hamper w/4 Small Bamboo Lined Basket Set,” consists of a tall hamper style basket and four identical small baskets. The construction of these products cannot be determined from the pictures submitted.

The applicable subheading for item # TQR-893 and item # MTA3003 will be 4602.12.1400, 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: Of rattan: Other baskets and bags, whether or not lined: Wickerwork. The rate of duty will be free.

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/.

Your inquiry does not provide enough information for us to give a classification ruling on item # TQR-1779/2R. Your request for a classification ruling should include a sample of one hamper and one basket. In addition, please verify the dimensions of all the products in the set. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include a copy of this letter and the applicable product data sheets.

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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division