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NY N015452




September 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.19.8000

Mr. Pascal Benoist
Mauna Kai Hawaii, Inc.
P.O. Box 791259
Paia, Maui, HI 96779

RE: The tariff classification of an abaca fiber cushion cover from the Philippines

Dear Mr. Benoist:

In your letter dated July 30, 2007 you requested a tariff classification ruling.

A sample of the product to be classified was submitted. The product is a decorative cushion cover made of interwoven natural abaca fibers. The abaca fibers are unspun and dyed. They are interwoven together with open spaces between the weave. The sample cushion cover measures approximately 15” x 15” and is fully lined with a textile fabric. It has an opening in the back and a large decorative flower made of abaca fibers on the front.

The applicable subheading for the cushion cover made of unspun abaca fibers will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles made from plaiting materials; of vegetable materials, other (than certain enumerated materials), other (than baskets, bags, luggage, handbags or flatgoods), other (than wickerwork). The duty rate will be 2.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 4602.19.8000, HTSUS, 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 sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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,

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