NY 0865674 - The tariff classification of baskets from the Philippines - United States International Trade Commision Rulings

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NY 865674

Aug 28, 1991

CLA-2-46:S:N:N1:230 865674

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1100; 4602.10.1300; 9902.46.02

Ms. Nancy A. Singer
Reliance Trading Corporation
3716 S. Iron Street
Chicago, IL 60609

RE: The tariff classification of baskets from the Philippines

Dear Ms. Singer:

In your letter dated July 18, 1991, which was received in our office on August 2, 1991, you requested a tariff classification ruling. This request is being made subsequent to your Pre-Entry Classification Ruling No. 860847 of April 10, 1991.

This ruling concerns five styles of baskets made of interwoven rattan or of interwoven bamboo. Descriptive literature was submitted. Style No. 98737A is a decorated stuffed clown or doll assortment wash basket. It consists of a bamboo basket with a textile doll head and arms or a textile clown head and arms attached to one side of the basket for decoration. Style No. 98737B is a rattan basket in an assortment of colors with a polyester flower for decoration. Style No. 94727 is a bamboo basket decorated with flowers and ribbon. Style No. 95728 is an autumn holiday bamboo basket decorated with a plaster design. Style No. 98739 is a square twig basket made of rattan.

The applicable subheading for the bamboo baskets (Style Nos. 98737A, 94727, 95728) will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of bamboo. The duty rate will be 10 percent ad valorem.

The applicable subheading for the rattan baskets (Style Nos. 98737B, 98739) will be 4602.10.1300, HTS, which provides for basketwork, made directly to shape from plaiting materials; other baskets and bags, whether or not lined, of rattan or of palm leaf. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 4602.10.1100, HTS, or under subheading 4602.10.1300, 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.

The duty for wicker products provided for in subheading 4602.10.1100, HTS, or in subheading 4602.10.1300, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or after October 1, 1990 and on or before December 31, 1992.

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

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