United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K80585 - NY K80642 > NY K80592

Previous Ruling Next Ruling
NY K80592





December 3, 2003

CLA-2-46:RR:NC:2:230 K80592

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1600

Mr. Joel G. McClure
International Transportation and Customs Compliance Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545

RE: The tariff classification of a buntal fiber box from the Philippines

Dear Mr. McClure:

In your letter dated November 4, 2003 you requested a tariff classification ruling.

The ruling was requested on a buntal fiber box (vendor style # SB-343). The box is a decorative household storage container. A sample of the box was submitted for our review.

The sample is a square box measuring approximately 5” by 5” by 2-1/2” high. It has a removable lid with a padded top. The box is constructed of rigid paperboard covered on the outer surface with a woven sheet of unspun buntal fibers. Buntal fibers are derived from the leaves of talipot palms. They have the appearance of long slivers in the sample. The buntal fibers are placed side by side and interwoven with transverse threads. The inside of the box including the lid is lined with vinyl.

The buntal fiber box is a composite good consisting of different materials. The essential character of this box is imparted by the buntal fibers. The woven buntal fiber exterior is necessary in finishing the box and provides the nature or character of the box being marketed.

The applicable subheading for the buntal fiber box (vendor style # SB-343) will be 4602.10.1600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials, of vegetable materials; other baskets and bags, whether or not lined, of rattan or of palm leaf, other. The duty rate will be 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 our Web site at www.cbp.gov and search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: