CLA-2-46:OT:RR:NC:4:434
Cathy Lopez
C.H. Robinson International
1452 Hughes Rd. Ste. 350
Grapevine, TX 76051
RE: The tariff classification of a Water Hyacinth Hamper from Vietnam
Dear Ms. Lopez:
In your letter, dated August 1, 2018, you requested a tariff classification ruling on behalf of your client, Lamont Home. A sample was submitted for our review and will be returned, per your request.
The “Kianna Hamper” is a laundry hamper, with lid, measuring approximately 28” high, 20.5” wide and 12” deep. Two handles are woven in, one on each side. The entire visible outer surface of the hamper is made up of dried water hyacinth stalks. This densely-constructed shell of water hyacinth wraps around a basic steel frame with supports at the corners, plus one in the middle of each side. Strips of wood provide additional support at intervals. The textile liner of 65% polyester and 35% cotton is divided, creating two separate interior compartments to aid in sorting laundry.
The dried water hyacinth stalks meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (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.
The Kianna Hamper is a composite article made of plaiting materials (water hyacinth), textile fabric, wood and steel. 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.
It is the water hyacinth which imparts the essential character of the hamper. It provides the hamper its primary structure and allows it to function as a laundry basket. Note, too, that the subheading in chapter 46, HTSUS, for baskets and bags, expressly allows for them to be lined.
The applicable subheading for the Kianna Hamper will be 4602.19.1800, 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: Other: Other.” The rate of duty will be 4.5% 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 the World Wide Web at https://hts.usitc.gov/current.
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 ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division