CLA-2-46:OT:RR:NC:2:230
Ms. Carly Deane
CST, Inc.
3101 Yorkmont Road
Suite 1700
Charlotte, NC 28208
RE: The tariff classification of a waste basket and tissue box cover from China
Dear Ms. Deane:
In your letter dated March 3, 2011, you requested a tariff classification ruling on behalf of your client, Revman International.
The ruling was requested on a wastebasket and a tissue box cover. One representative sample of each item was submitted for our review, and will be returned to you as requested.
The tissue box cover is a cube shaped cover with a rectangular opening on top. The opening measures 1 5/8” (w) x 3 3/8” (l). The cover measures approximately 6” (h) x 5 ¾” (w) x 5 ½” (l). The outer shell of the cover is completely covered with interwoven strips of coconut leaves (Cocos nucifera). The interwoven strips are glued to a paperboard backing. A polyvinyl chloride (PVC) lining completely covers the inner portion of the cover.
The wastebasket is square shaped with an open top. The wastebasket measures approximately 8” (l) x 7 5/8” (w) x 10” (h). The outer shell of the wastebasket is completely covered with interwoven strips of coconut leaves (Cocos nucifera). The interwoven strips are glued to paperboard backing. A PVC lining completely covers the inner portion of the wastebasket.
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 GRI will be applied, in the order of their appearance.
The tissue box cover and wastebasket are constructed primarily of interwoven coconut leaf strips and PVC. The interwoven coconut leaf strips constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“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.
Because the materials from which the samples are constructed are prima facie classifiable in different headings, the tissue box cover and wastebasket are composite goods 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 Explanatory Notes (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. The interwoven strips constitute the greatest value and visual impact. The coconut leaves impart both the tissue box cover and wastebasket with its essential character.
The applicable subheading for the wastebasket will be 4602.19.1600, 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: Of palm leaf: Other (than wickerwork). The rate of duty will be 5 percent ad valorem.
The applicable subheading for the tissue box cover will be 4602.19.8000, 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: Other: Other. The rate of duty will be 2.3 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