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April 27, 1999

CLA-2-46:RR:NC:SP:230 E80371

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.4500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a rattan and textile blotter from India.

Dear Ms. Wierbicki:

In your letter dated April 6, 1999, you requested a tariff classification ruling on behalf of your client, Ex-Cell Home Fashions, Inc. (Goldsboro, NC).

A sample identified as a “rattan and textile blotter” (style no. N052-773) was submitted and is being returned to you as requested. It consists of a 12 7/8" by 18 1/4" rectangular mat, made up of interwoven strips of rattan, which has been slipped into a slightly larger backing made of cotton textile fabric. (The backing incorporates four small corner pockets, into which the corners of the rattan mat have been inserted.)

In view of its predominant role in the appearance and function of this composite article, the rattan will be considered the material which imparts the essential character.

The applicable subheading for the complete “blotter” will be 4602.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles, made directly to shape from plaiting materials or made up from articles of heading 4601...of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6%.

Articles which are classifiable under subheading 4602.10.4500, HTS, which are products of India are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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