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NY A87455




October 3, 1996

CLA-2-46:RR:NC:2:230 A87455

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900; 4602.10.1600; 7323.99.9030

Ms. Sally Berghauser
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of bamboo baskets with fabric rims, bamboo baskets with wood appliques, rattan and metal baskets, wire baskets and lacquered bamboo baskets from the Philippines and from China

Dear Ms. Berghauser:

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

The ruling was requested on five different baskets, samples of which were submitted. The first basket, item number 611480, is a round basket made of painted split bamboo strips. The handle and rim are covered with textile fabric.

The second basket, item number 611490, is a small rectangular basket made of painted interwoven bamboo strips. A wooden applique of a white bunny is glued to one side for decoration.

The third basket, item number 611479, is a round basket made of painted rattan strips and painted metal. The bottom is made entirely of rattan strips. The rim, the vertical sides and the top and bottom of the horizontal sides are made of rattan strips. The handle and the rest of the sides are made of metal. Decorative wooden bunny appliques are glued to the front of the sides. The essential character of this basket is imparted by the rattan because it comprises a greater amount of the basket.

The fourth basket, item number 611488, is an oval shaped basket made of metal wire and rattan rods. The flared shaped sides are made entirely of metal. The handle is made of metal with a little rattan on top for decoration. The bottom rim and the lengthwise supports are made of metal and the rest of the bottom is interwoven with rattan rods. The essential character of this basket is imparted by the metal which comprises the greater portion of this basket.

The fifth basket, item number 611408, is a rectangular basket made of bamboo strips. Some of the strips have been painted and all of them have been lacquered.

The applicable subheading for the bamboo basket with a fabric rim (item number 611480), for the bamboo basket with wood appliques (item number 611490) and for the lacquered bamboo basket (item number 611408), will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plaited baskets and bags, whether or not lined, of bamboo, other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the rattan and metal basket (item number 611479) will be 4602.10.1600, HTSUSA, which provides for other plaited baskets and bags, whether or not lined, of rattan or of palm leaf, other. The duty rate will be 6.5 percent ad valorem.

The applicable subheading for the metal basket (item number 611488) will be 7323.99.9030, HTSUSA, which provides for other table, kitchen or other household articles and parts thereof, of iron or steel. The duty rate will be 3.4 percent ad valorem.

Articles classifiable under subheadings 4602.10.0900, 4602.10.1600, and 7323.99.9030, 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 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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