CLA-2-46:OT:RR:NC:2:230
Ms. Lorianne Aldinger
Rite Aid Co.
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a bamboo basket from China
Dear Ms. Aldinger:
In your letter dated January 25, 2011, you requested a tariff classification ruling.
The ruling was requested on a bamboo basket. Two representative samples identified as “Harvest Bamboo Basket” were submitted for our review.
The item is a round, open-topped basket measuring approximately 7 1/2 inches high by 10 inches in diameter. The basket has the appearance of a classic apple basket. It is composed of thin, flat strips (i.e., “chipwood”) of bamboo measuring 10mm to 22mm in width. The outer wall of the basket is constructed of two layers of bamboo strips oriented vertically on their ends. The strips forming the outer layer are spaced approximately 1cm apart. The inner layer of strips is spaced in the same fashion, but the strips are staggered so as to block the open spaces of the outer layer. Bamboo strip rings at the upper and lower rims of the basket, as well as a third at the center, anchor the strips and hold the basket in shape. The bottom of the basket is constructed of interwoven bamboo strips.
The basket has a pivoting, arched handle constructed from a 3/4-inch-wide strip of bamboo. The handle is attached to the basket with metal rivets. There is a removable, woven textile liner that folds over the basket’s upper rim to the outside, and covers the upper two inches of the basket. The liner is split on either side to accommodate the handle, and self-fabric ties at the splits hold the liner in place. You state that the basket’s intended use is for decoration or storage.
The basket is constructed of bamboo chipwood. Chipwood is defined by the Explanatory Notes to the Harmonized System (ENs) as “wood sliced, peeled or sometimes sawn in flexible, narrow, thin and even strips of a kind used for plaiting.” The chipwood constitutes “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.
The applicable subheading for the bamboo basket will be 4602.11.0900, 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; articles of loofah: Of vegetable materials: Of bamboo: Other baskets and bags, whether or not lined: Other. The rate of duty will be 10 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,
Thomas J. Russo
Director
National Commodity Specialist Division