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NY 851289


April 24, 1990

CLA-2-46:S:N:N1:230 851289

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1100; 4602.10.4000; 9403.80.3030

Mr. W. C. McGehee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: The tariff classification of a hamper set from the Philippines

Dear Mr. McGehee:

In your letter dated March 29, 1990, you requested a tariff classification ruling.

The hamper set consists of a hamper, a waste basket, a tissue box cover and a three-tier shelf. Each article has a frame made of rattan with the sides, tops, bottoms or shelves of the article made of interwoven split bamboo. A submitted value breakdown shows that the value of the split bamboo exceeds the value of the rattan. In addition, the bamboo covers a greater area than the rattan. Each article of the assortment is classifiable separately. The essential character of each article is imparted by the bamboo.

The applicable subheading for the hamper and the waste basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of bamboo. The duty rate will be 10 percent ad valorem.

The applicable subheading for the tissue box cover will be 4602.10.4000, HTS, which provides for other articles, made directly to shape from plaiting materials, of one or more of the materials bamboo, rattan, willow or wood. The duty rate will be 6.6 percent ad valorem.

The applicable subheading for the three-tier shelf will be 9403.80.3030, HTS, which provides for other household furniture of cane, osier, bamboo or similar materials. The duty rate will be 7.5 percent ad valorem.

Articles classifiable under subheadings 4602.10.1100, 4602.10.4000, and 9403.80.3030, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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