Hand-woven seagrass storage basket set of three with cotton rope handles
Country of origin for this scenario: Vietnam.
Recommended HTS code
4602.19.18.00
Other
HIGH confidence. Four on-point CBP rulings (N163275, N178316, N204676, N300303/N300305) consistently classify seagrass baskets — including those with composite elements such as wire frames, textile linings, and non-seagrass handles — under 4602.19.18.00 at 4.5% ad valorem. Seagrass is unambiguously a vegetable plaiting material under Chapter 46 Note 1. The cotton rope handles are accessories; CBP has repeatedly held the seagrass body imparts essential character under GRI 3(b). Origin is Vietnam (not China), so the 9903.88.03 Section 301 China overlay does not apply.
Classification analysis generated on July 24, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 — Heading Determination
Seagrass is expressly covered by Chapter 46 Note 1 as a "strip of other vegetable material" suitable for plaiting. The product is a basket (open-top storage container) made primarily of hand-woven seagrass. Under GRI 1, Heading 4602 applies: *Basketwork, wickerwork and other articles made directly to shape from plaiting materials.*
The cotton rope handles are a secondary element. CBP has consistently held (N163275, N178316, N204676, N300303, N300305) that when a basket body is seagrass, the seagrass imparts essential character even when other materials (iron wire, textile linings, leather handles, palm fiber trim) are present. GRI 3(b) analysis confirms: seagrass provides the bulk, primary structure, visual impact, and consumer appeal.
Subheading Breakdown (GRI 6)
| Level | Text | Selection |
|---|---|---|
| 4602 | Basketwork, wickerwork and other articles of plaiting materials | ✓ |
| 4602.19 | Of vegetable materials — Other (not bamboo, not rattan) | ✓ seagrass is neither bamboo nor rattan |
| Other baskets and bags, whether or not lined | ✓ storage basket |
| Other (not willow, not palm leaf) | ✓ seagrass is neither |
| 4602.19.18.00 | Other (not wickerwork) | ✓ hand-woven seagrass, not wickerwork |
Duty Rate
- General (Column 1): 4.5% ad valorem (as stated in HTS row for 4602.19.18.00)
- Special: Free under GSP and multiple FTAs (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) — Vietnam is not listed, so MFN general rate of 4.5% applies.
- Column 2 (other): 50%
Chapter 99 Overlay (Section 301 Tariffs)
The HTS row for 4602.19.18.00 contains a footnote referencing 9903.88.03, which imposes an additional 25% duty on articles the product of China. Origin here is Vietnam, not China. Therefore, 9903.88.03 does not apply. No other Chapter 99 overlay is indicated for Vietnamese-origin goods at this subheading based on supplied evidence. (Broker should verify current executive order tariff overlays applicable to Vietnam-origin goods at time of entry.)
Set of Three
A set of three baskets retailed together is classified as a set under GRI 3(b)/GRI 1 — all three baskets are classifiable in the same subheading (4602.19.18.00), so the set does not create a classification conflict.
Chapter 63 / 6307 Alternative Rejected
Cotton rope handles are accessories providing portability; the essential character of the article is clearly the woven seagrass body. CBP rulings (N204676 — leather handles; N300303 — seagrass handles) confirm that handle materials do not shift classification out of Chapter 46.
Annual Duty Estimate
- Unit value: $9.20 × 5,000 units = $46,000 customs value
- Duty: 4.5% × $46,000 = $2,070/year (MFN, Vietnam origin, no Section 301 overlay)
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Seagrass basket (rectangular, open-top, with plaited handles) and seagrass vase with metal wire frame, both from China
Why it’s analogous: Directly on point: CBP classified a seagrass storage basket under 4602.19.18.00 at 4.5%, applying GRI 3(b) to find seagrass imparts essential character over metal wire frame components. Identical material, identical subheading.
What it classified: Seagrass basket (#VS12684E) with iron wire frame, fern strip trim, and twisted seagrass handles, from Vietnam
Why it’s analogous: Highly analogous: seagrass basket from Vietnam (same origin as subject goods) with composite construction including non-seagrass elements (iron wire, fern trim) classified under 4602.19.18.00. Confirms origin-neutrality of the classification and that secondary handle/trim materials do not alter heading.
What it classified: Woven seagrass tote bag with leather handles and cotton textile lining, from Madagascar
Why it’s analogous: Confirms that non-seagrass handles (leather) and a cotton textile lining do not shift classification out of 4602.19.18.00. Essential character vested in woven seagrass body — directly supports rejection of Chapter 63 alternative for the cotton rope handles.
What it classified: Seagrass Basket (open, round, woven dried seagrass, with handles) from Vietnam
Why it’s analogous: Exact match on material (seagrass), construction (woven), origin (Vietnam), and use (open storage basket). CBP classified under 4602.19.18.00 at 4.5% ad valorem. Most directly analogous ruling in the evidence.
What it classified: Belly Basket and Belly Basket with Pom Poms — tightly woven seagrass baskets with braided seagrass handles, from Vietnam
Why it’s analogous: Confirms 4602.19.18.00 for seagrass baskets from Vietnam with braided vegetable-material handles (analogous to cotton rope handles here). Also confirms polyester decorative additions (pom poms) do not alter classification.
What the duty looks like
Duty math shown for illustrative declared values — $9.20 per unit at 5,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 4.5%
- Annual declared value at the illustrative numbers
- $46,000
- Base duty per year (illustrative)
- $2,070
Chapter-99 overlay headings flagged on this code
- 9903.88.03 — The duty provided in the applicable subheading + 25%. Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 6307.90.98 | Other | 7% | Rejected. Would apply only if cotton rope handles imparted essential character under GRI 3(b), making the article a textile article. CBP rulings N163275, N178316, N204676, N300303, and N300305 uniformly hold that non-seagrass handle or lining materials (leather, cotton, polyester) do not displace seagrass as the essential character material. General rate under 6307.90.98 would be 7% ad valorem with 9903.88.15 overlay flag (China-specific; not applicable to Vietnam). |
| 4602.19.80.00 | Other | 2.3% | Residual 'Other' under the non-basket/non-bag 'Other' branch of 4602.19, at 2.3% general duty. Inapplicable because the product is a basket (storage container), which falls squarely in the 'Other baskets and bags, whether or not lined' branch leading to 4602.19.18.00, not in the broader 'Other' articles branch. |
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