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 Baskets and Hampers from Vietnam and China
Dear Ms. Lopez:
In your letter, dated August 1, 2018, you requested a tariff classification ruling on behalf of your client, Lamont Home. Samples of five styles of baskets and hampers were submitted for our review and will be returned, per your request.
The “Scissor Weave Hamper” is a collapsible laundry hamper, measuring approximately 25” high, 15” wide and 12” deep. It is constructed of an outer shell of woven dried water hyacinth stalks over a powder coated steel frame. The one central vertical support and two horizontal supports on each side connect via hinges to the metal frame at the corners. With the bottom folded in, the hinged sides can fold flat. The hamper has a 65% polyester, 35% cotton textile liner.
The “Bamboo Folding Hamper” is a round laundry hamper, with removable clip-on lid, measuring approximately 14” in diameter and 24” high. It is packaged in its collapsed state. By folding out the plywood bottom and inserting the metal reinforcement ring around the top rim it gains its usable form. The hamper is constructed of narrow split bamboo slats, aligned vertically, edge-to-edge. At 13 spaced intervals are sewn horizontal seams holding the bamboo slats in place. Two handles, one on each side, allow the basket to be easily carried, and the inside is integrally lined with 65% polyester, 35% cotton fabric. A separate, removable textile lining is also provided. Attached inside the top edge is a plastic hanger, which can be swiveled upwards to provide means for the hamper to be hung.
The “WM Basket” is an open basket constructed of tightly braided dried rushes and maize husks. It measures approximately 17” long, 11” wide and 9.5” high. A braided handle is attached to each end. The basket can hold a variety of items and is unlined.
The “Belly Basket” is a round, open basket constructed of tightly woven seagrass. The top half of the basket is designed to fold down inside the bottom half for greater versatility. In its smaller, folded-in state, the basket measures approximately 14” in diameter and 6” high. Unfolded it measures approximately 11” high. Two braided seagrass handles are attached to the top rim, one on each side. The basket can hold a variety of items and is unlined.
The “Belly Basket with Pom Poms” is virtually identical to the Belly Basket above, with the addition of eight polyester pom poms that adorn the outside lip of the basket when in its open state. When folded in, the pom poms rest inside the bottom of the basket with the handles.
Dried water hyacinth stalks, split bamboo slats, rushes, dried maize husks, and dried seagrass 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.
Further, the Scissor Weave Hamper and the Bamboo Folding Hamper are composite articles made of plaiting materials and other materials, including metal, wood and textile. 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 plaiting material which imparts the essential character of the Scissor Weave Hamper. The bamboo plaiting material imparts the essential character of the Bamboo Folding Hamper. These plaiting materials provide the hampers their primary structure and allow them to function as laundry baskets. Note, too, that the subheadings in chapter 46, HTSUS, for baskets and bags, expressly allow for them to be lined.
The applicable subheading for the Scissor Weave 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.
The applicable subheading for the Bamboo Folding Hamper will be 4602.11.0900, 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: Of bamboo: Other baskets and bags, whether or not lined: Other (other than wickerwork).” The rate of duty will be 10% ad valorem.
The applicable subheading for the WM Basket, Belly Basket, and Belly Basket with Pom Poms 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