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NY E88450




October 28, 1999

CLA-2-46:RR:NC:2:230 E88450

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1600

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

RE: The tariff classification of baskets composed of split rattan, rattan poles and “burrirope” from the Philippines

Dear Ms. Massey:

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

The ruling was requested on sets of round and rectangular baskets, Vendor Item #012013. A photograph was submitted which shows four sets of three nesting baskets, as follows: one set of round baskets with two short “ear” handles on the sides, one set of round baskets with one long handle across the middle, one set of rectangular baskets with two side “ear” handles and one set of rectangular baskets with one middle handle.

A component material breakdown states that the baskets are comprised of 64 percent split rattan, 12 percent rattan poles and 24 percent “burrirope”. It appears from the photograph that the bottom and top rim and the handles of each basket are made of rattan poles. The “burrirope” appears to be a braided plaiting material that covers the top rim and handles. The main part of each basket, the bottom and sides, is made of interwoven split rattan. The essential character of these baskets is imparted by the split rattan because it makes up most of the baskets.

The applicable subheading for the rattan baskets, item #012013 will be 4602.10.1600, 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 rattan or of palm leaf; other. The duty rate will be 4.5 percent ad valorem.

Articles classifiable under subheading 4602.10.1600, HTSUSA, which are products of the Philippines 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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