CLA-2-46:OT:RR:NC:2:230
Ms. Sheri L. Gestring
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236
RE: The tariff classification of a wheeled basket with a fabric liner from China.
Dear Ms. Gestring:
In your letter dated November 25, 2009 you requested a tariff classification ruling.
The ruling was submitted for a “Wheeled Gift Wrap Basket”, Article #A154-5014. Photographs of the lined basket, front and back views were submitted for our review. You indicate in your letter that the “Wheeled Gift Wrap Basket” is constructed of willow wickerwork and measures 17.25” (W) x 12” (D) x 31.75” (H). The gift wrap basket has a handle of willow, and two wheels which are made of 100% polyvinyl chloride. The wheels are attached to the bottom back base of the basket with zinc hardware. The basket contains a removable liner constructed of a 65% polyester/35% cotton blend fabric. The fabric liner contains pockets for additional sorting and storage of gift wrap supplies. The basket will be imported empty.
The applicable subheading for the wheeled basket with liner will be 4602.19.1200, 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: 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division