CLA-2-46:OT:RR:NC:4:434
Ms. Jane Taeger
Vandergrift Baltimore
20 South Charles Street Ste. 501
Baltimore, Maryland 21201
RE: The tariff classification of decorative spring baskets from China
Dear Ms. Taeger:
In your letter, dated January 17, 2020, you requested a tariff classification ruling. Samples and additional information were submitted for our review.
The “Easter Egg/Morning Glory/Tulip on Hanging Rabbit Basket” is a 25” tall decorative basket with flowers designed to hang flat against a wall. The basket is constructed of dried vines, with the base as a rounded basket, or body, and the top handle portion in the outline of a rabbit’s head and ears projecting out the top. Heaped into the basket, and held in place by moss, are plastic and polyester artificial flowers, Styrofoam eggs, and a Styrofoam bird covered with artificial feathers. A fabric bow adorns the front. It is meant to hang from a metal loop between the rabbit’s ears.
In your ruling request you suggest classification in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS) as a festive article used during Easter. It is the opinion of this office that the appearance of a stylized image of a rabbit head and inclusion of some foam eggs in the hanging woven vine basket decoration which also contains abundant artificial flowers, a bird and a large textile bow, does not supply the essential character to the item, nor more importantly so intrinsically link it to Easter, and that its use at other times of the year would be “aberrant.”
The “Hanging Rabbit Basket” is a composite article made of plaiting materials (vines) (20%), fabric (20%), plastic (20%), moss (figures not provided), Styrofoam (30%), and iron wire (10%). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article.
For the “Hanging Rabbit Basket,” none of the materials predominates strongly by weight or value. The basket, the artificial foliage/flowers, eggs, birds, and bow all contribute to the decorative appeal. In addition, the vine basket provides the item’s structure, shape, and its ability to hang on a wall. Due to the basket’s multiple roles providing the underlying structure, providing the means to hang the basket and providing the decorative rabbit shape that forms the silhouette of the entire piece, we find that the vine basket confers the essential character. This is reinforced by Headquarters’ ruling HQ H147436, May 11, 2011.
The dried vines (Vitis Vinifera) meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, 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 and the like of chapter 54.
Specifically, the vines are considered to be “wickerwork” for tariff purposes. CBP has consistently held that wickerwork is composed of materials such as rods or twigs, with rounded cross-sections, as opposed to strips, filaments, etc. See Headquarters ruling H263917, August 1, 2016.
The applicable subheading for the hanging baskets will be 4602.19.1700, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.1700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.19.1700, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 festive article aspect of this ruling, please contact National Import Specialist Sandra Carlson at [email protected]. For questions regarding the chapter 46 aspects of the ruling, please contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division