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NY 895827




March 29, 1994

CLA-2-46:S:N:N8:230 895827

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1300; 4420.90.8000

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

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

Dear Ms. Bonace:

In your letter dated March 14, 1994 you requested a tariff classification ruling.

The ruling was requested on a six piece hamper set consisting of a hamper, a wastebasket, two towel rings, a tissue box cover and a wall shelf unit. A sample of the set was submitted and examined. It will be returned to you as you requested.

The hamper is a large basket with a hinged lid. It is made essentially of interwoven split rattan with the rims of the lid, the top and the bottom made of whole woody rattan. The wastebasket is similarly constructed except that it is smaller and does not have a lid. The essential character of these baskets is imparted by the woven split rattan which is a plaiting material.

The towel rings are made of whole rattan and these are mounted on a backing plate made of interwoven split rattan and whole rattan. The tissue box cover has a frame made of whole rattan which forms the top and bottom rims and the opening for the tissues. The short sides and part of the top are made of interwoven split rattan. The wall shelf unit is made primarily of whole rattan which forms the framework for the sides and the shelves. The inner protion of the shelves is made of interwoven split rattan. The essential character for these articles is imparted by the woody whole rattan.
Although sold as a set, these articles are not classified as a set for tariff purposes because the articles are only selections of products to be used in a bathroom. They are not put up together to meet a particular need or carry out a specific activity. Each article is classifiable separately.

The applicable subheading for the hamper and the wastebasket will be 4602.10.1300, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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.

The duty for other baskets and bags, whether or not lined, of rattan or of palm leaf, provided for in subheading 4602.10.1300, HTSUSA, is temporarily reduced to 7.5 percent ad valorem under the special trade legislation provision of subheading 9903.10.37, HTSUSA, which is effective for goods entered through December 31, 1994.

The applicable subheading for the towel rings, the tissue box cover and the wall shelf will be 4420.90.8000, HTSUSA, which provides for other wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4602.10.1300, HTSUSA, or under 4420.90.8000, HTSUSA, 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,


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