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NY D83524




October 22, 1998

CLA-2-46:RR:NC:2:230 D83524

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.8000

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of corn husk grass mats from the Philippines

Dear Ms. Gibson:

In your letter dated October 7, 1998 you requested a tariff classification ruling.

The ruling was requested on two sizes of artificial grass mats to be used as decorative linings for gift baskets. The products are listed as Style 603006 (11"x16") and Style 603007 (11"x6-1/2") Fake Grass Mat. A sample of the smaller mat was submitted. It will be returned to you as you requested.

The sample consists of short strips of corn husk sewn onto a backing made of interwoven polypropylene strips. The corn husk strips are dyed green and are arranged to cover the entire surface of the mat. The essential character of the product is imparted by the corn husk grass which is the primary feature of the product.

The applicable subheading for the corn husk grass mats will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made directly to shape from plaiting materials. The duty rate will be 2.3 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4602.10.8000, HTSUSA, which are products of the Philippines are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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,

Robert B. Swierupski

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