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NY D85008




December 2, 1998

CLA-2-94:RR:NC:SP:233 D85008

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.3030; 4602.10.1600

Ms. Lisa Peterman
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of toy chests, fruit baskets, and breadbaskets from the Philippines.

Dear Ms. Peterman:

In your letter dated October 5, 1998, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling.

The submitted sample, Item number CS97112, consists of a 27 piece assortment of toy chests, fruit baskets, and breadbaskets. The toy chests have lids and are made from woven buri leaves. They have synthetic linings and are available in three sizes: 28" x 18" x 19", 26" x 16" x 17", and 24" x 14" x 15". The toy chests are designed to sit on the floor and store toys. The fruit baskets and breadbaskets are made from woven cocomidrib. There are 12 fruit baskets which measure 10" in diameter by 4" high, and 12 breadbaskets which measure 12" in diameter by 3-1/2" high. You indicate that the 27 piece assortment will be imported as a complete unit to save shipping costs; however, each item in the assortment will be sold individually.

Your samples are being returned as requested.

The applicable subheading for the toy chests will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for furniture of other materials, including cane, osier, bamboo or similar materials: other: household. The rate of duty will be free.

The applicable subheading for the fruit baskets and breadbaskets will be 4602.10.1600, HTS, which provides for basketwork, wickerwork and other articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of rattan or of palm leaf; other. The rate of duty will be 5.5% ad valorem.

Articles which are classifiable under subheading 4602.10.1600, 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.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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