CLA-2-46:RR:NC:SP:230 H85734
Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a picnic basket set from China.
Dear Mrs. Fair:
In your letter dated November 1, 2001, you requested a tariff classification ruling.
A sample identified as item C-83-A-0947, “Fern/Bamboo Picnic Basket w/20-pc. Cutlery Set,” was submitted for our review. The basket, a 7” x 12” x 17” hinged container resembling a small suitcase, is made of interwoven bamboo strips and fern midribs. Considering a breakdown that you provided, as well as the appearance and structure of the basket, it appears that the bamboo and fern are of roughly equal importance in its overall make-up. The basket features a strap-and-buckle closure and dual carrying handles.
The interior of the basket features a lightly padded cloth lining as well as elasticized straps that secure four plastic mugs and four plastic plates. Four each of plastic knives, forks and spoons are also included. Despite the presence of the tableware, ample additional space is available for food and other items normally transported to a picnic.
With reference to General Rule of Interpretation (“GRI”) 3(b) of the Harmonized Tariff Schedule of the United States (HTS), we find that the above-described items constitute “goods put up in sets for retail sale,” and that their essential character is imparted by the basket.
The basket itself is a “composite good” whose essential character is not clearly imparted by any single component. In accordance with GRI 3(c), it will be classified under the subheading that occurs last in numerical order among those which equally merit consideration. In this instance, the competing subheadings are 4602.10.0900 and 4602.10.1800.
Accordingly, the applicable subheading for the complete picnic basket/cutlery set will be 4602.10.1800, HTS, which provides for other (than certain enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials. The rate of duty will be 4.5%. (This rate will remain unchanged in 2002.)
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division