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NY A81889




April 8, 1996

CLA-2-46:RR:NC:GI:230 A81889

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1600

Ms. Sandi Amundson
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of basket, made of rattan and wood, from the Philippines.

Dear Ms. Amundson:

In your letter dated March 5, 1996, you requested a tariff classification ruling.

A sample identified as item #18940-5, "basket with cover (large)," was submitted and is being returned to you. It is a closed, oval-shaped basket measuring roughly 8" x 9" x 12". The flat bottom and the slightly tapered sides are made of flat, interwoven strips of rattan, while the top consists of a sheet of plywood having a rectangular opening in its center. This opening is covered by a hinged, flip-open wooden lid whose exterior surface features a figure of a bear which has been carved or molded in relief. An arched, pivoting carrying handle, consisting of a bent metal rod with a wooden handgrip, is attached to the top of the basket.

A sample of a second ("small") version of this article, item #18941-2, was not submitted, but is said to be the same except for its size.

Although the subject article has the appearance of a fishing basket, your letter suggests that it is a decorative display item. We agree that its construction and finish (it is painted, inside and out, in a few contrasting colors) do not make it suitable for use as a fishing basket or creel. It is a multi-use decorative basket.

The applicable subheading for the style 18940-5 and 18941-2 covered baskets will be 4602.10.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf. The rate of duty will be 6.5%.

The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4602.10.1600, HTS, which are products of the Philippines will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

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 (212) 466-5779.

Sincerely,

Roger J. Silvestri

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