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NY E88449




October 28, 1999

CLA-2-46:RR:NC:2:230 E88449

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.0900

Ms. Yolanda S. Massey
Michael’s Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of baskets composed of bamboo strips and rattan poles from Indonesia

Dear Ms. Massey:

In your letter dated September 21, 1999 you requested a tariff classification ruling.

The ruling was requested on sets of oval baskets, Vendor Item #BB016011. A photocopy of a photograph was submitted which shows two sets of three baskets in different sizes. One set of baskets has two short handles, one on each end, and the other set of baskets has one long handle across the length.

A component material breakdown states that the baskets are composed of 75 percent bamboo, 17 percent rattan poles, 5 percent rattan peel bindings, 1 percent wood nails and 2 percent lacquer finish. Based on the photograph and the information given, the baskets are made almost entirely of interwoven bamboo strips. The rims and the handles are made of rattan pole. The rest of the materials are for binding and finishing. The essential character of the baskets is imparted by the bamboo because it makes up most of the baskets.

The applicable subheading for the bamboo baskets, item #BB016011, will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork and other articles of plaiting materials; other baskets and bags, whether or not lined; of bamboo; other. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 4602.10.0900, HTSUSA, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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

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