March 4, 2009
TARIFF NO.: 4602.12.1400; 9403.90.7000; 9403.81.0010
Mr. Bill Helms Schmidt Pritchard & Company, Inc.
9801 West Lawrence Ave.
Schiller Park, Il 60176
RE: The tariff classification of rattan bassinettes and wood bases from Indonesia
Dear Mr. Helms:
In your letter dated February 4, 2009, on behalf of your client, Meadowbrook LLC, you requested a tariff classification ruling.
Additional information was provided with this request, supplementing your initial request dated December 26, 2008. The ruling was requested on baby bassinettes, SKU # 353-623, # 373-357, # 373-382, and wood bases, SKU # 353-593, # 373-365, # 373-373. The bassinettes and bases will generally be imported together, but they may, however, be imported separately on occasion. In either case, the bassinettes and bases will be packed and invoiced separately.
Photographs of the products were submitted. The textile materials, such as ruffles, pads and covers, pictured in the photographs, will not be imported with the products.
The bassinettes consist of oval shaped baskets with hoods. They are constructed entirely of rattan (Calamus spp.). The rattan is in stem or rod form and is woven to shape. The different SKU numbers represent different color finishes only.
The wood bases are floor-standing structures specially designed to hold bassinettes. The bases measure approximately 22" wide and 38.5" high. They are composed of an oval ring frame on top, four legs attached to the oval frame and to two rocking runner-like feet, supporting cross bars and side bars and a rack-like shelf on the bottom.
The wood bases and bassinettes form composite goods, when imported together in the exact same quantities, even when packed and invoiced separately. They are provided for as furniture. When imported separately, the bases are provided for as parts of furniture, but the rattan bassinettes are more specifically provided for as baskets.
The applicable subheading for the rattan bassinettes, when imported separately, will be 4602.12.1400, 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: Of vegetable materials: Of rattan: Other baskets and bags, whether or not lined: Wickerwork. The rate of duty will be free.
The applicable subheading for the wood bases, when imported separately, will be 9403.90.7000, HTSUS, which provides for: Other furniture and parts thereof: Parts: Of wood. The rate of duty will be free.
The applicable subheading for the bassinettes and bases, when imported together in the exact same quantities, will be 9403.81.0010, HTSUS, which provides for: Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo or rattan: Household. 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 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 Paul Garretto at (646) 733-3035.
Sincerely, Robert B. Swierupski Director National Commodity Specialist Division