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NY N016554




October 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.19.1800

Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad St.
Philadelphia, PA 19112-1404

RE: The tariff classification of fabric covered straw basket from India

Dear Mr. Hoffacker:

In your letter dated August 29, 2007, on behalf of the prospective importer, Urban Outfitters Inc., you requested a tariff classification ruling.

The ruling was requested on a product, identified as the “Fabric Coil Basket,” style # BSKT-SA-01. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of an open round basket with tapered sides, measuring approximately 9-1/2” diameter and 4” high. It has two short handles attached to opposite sides of the rim. The basket is constructed by winding a long ½” diameter coil around until it forms the shape of the basket. The coil is composed of bundles of straw wrapped with a printed fabric. The basket shape is tied in place with additional pieces of fabric.

The basket is a composite good composed of straw and fabric. The essential character of this composite article is imparted by the straw because of the more important role the straw plays in the functioning of this article as a basket.

The applicable subheading for the “Fabric Coil Basket,” style # BSKT-SA-01, will be 4602.19.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or of rattan): Other baskets and bags, whether or not lined: Other (than of willow or of palm leaf): Other (than wickerwork). The duty rate will be 4.5 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 4602.19.1800, HTSUS, which are products of India 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".

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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