NY 865674: The tariff classification of baskets from the Philippines

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865674

                                   Aug 28, 1991


CLA-2-46:S:N:N1:230 865674  

CATEGORY:  Classification

TARIFF NO.: 4602.10.1100; 4602.10.1300; 9902.46.02

Ms. Nancy A. Singer
Reliance Trading Corporation
3716 S. Iron Street
Chicago, IL  60609

RE:  The tariff classification of baskets from the Philippines

Dear Ms. Singer:

       In your letter dated July 18, 1991, which was received in
our office on August 2, 1991, you requested a tariff
classification ruling.  This request is being made subsequent to
your Pre-Entry Classification Ruling No. 860847 of April 10,
1991.

       This ruling concerns five styles of baskets made of
interwoven rattan or of interwoven bamboo.  Descriptive
literature was submitted.  Style No. 98737A is a decorated
stuffed clown or doll assortment wash basket.  It consists of a
bamboo basket with a textile doll head and arms or a textile
clown head and arms attached to one side of the basket for
decoration.  Style No. 98737B is a rattan basket in an assortment
of colors with a polyester flower for decoration.  Style No.
94727 is a bamboo basket decorated with flowers and ribbon. 
Style No. 95728 is an autumn holiday bamboo basket decorated with
a plaster design.  Style No. 98739 is a square twig basket made
of rattan. 

       The applicable subheading for the bamboo baskets (Style
Nos. 98737A, 94727, 95728) will be 4602.10.1100, Harmonized
Tariff Schedule of the United States (HTS), which provides for
basketwork, made directly to shape from plaiting materials; other
baskets and bags, whether or not lined, of bamboo.  The duty rate
will be 10 percent ad valorem.

     The applicable subheading for the rattan baskets (Style Nos.
98737B, 98739) will be 4602.10.1300, HTS, which provides for
basketwork, made directly to shape from plaiting materials; other
baskets and bags, whether or not lined, of rattan or of palm
leaf.  The duty rate will be 10 percent       ad valorem.

       Articles classifiable under subheading 4602.10.1100, HTS,
or under subheading 4602.10.1300, HTS, which are products of the
Philippines are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.

     The duty for wicker products provided for in subheading
4602.10.1100, HTS, or in subheading 4602.10.1300, HTS, is
temporarily suspended under subheading 9902.46.02, HTS, effective
for articles entered on or after October 1, 1990 and on or before
December 31, 1992.

       This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

       A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.

                                   Sincerely,

     
                              
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport