NY 863581: The tariff classification of a fern basket with a textilegrandma decoration from China and/or Taiwan

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 863581
                                   
                                   June 11, 1991


CLA-2-46:S:N:N1:230 863581  

CATEGORY:  Classification

TARIFF NO.: 4602.10.1900; 9902.46.02

Mr. David A. Eisen
Siegel, Mandell & Davidson, P. C.
One Whitehall Street
New York, NY  10004

RE:  The tariff classification of a fern basket with a textile
grandma             decoration from China and/or Taiwan

Dear Mr. Eisen:

     In your letter dated May 21, 1991, on behalf of your client,
Avon Products, Inc., you requested a tariff classification
ruling.         
     
     The ruling was requested on "Grandma Greta's Chocolate Chip
Cookies" basket.  A sample was submitted.  It will be returned to
you as you requested.  The sample consists of a plaited fern
basket approximately four inches in diameter and three inches
high with an additional four inch high handle.  A clear plastic
liner is fitted inside the basket.  Permanently sewn to the top
of the handle is a textile grandmother figure.  The figure is
composed of a stuffed head and arms with a loose dress and apron
that drape over the basket.  Feet are sewn to the bottom of the
dress with the basket  serving as the body of the figure.  The
dress does not completely cover the basket; a substantial portion
of the basket remains visible.  The composite article is
essentially a basket designed to hold cookies or other things. 
The textile grandma figure is for decoration only. 

     The applicable subheading for the basket with the grandma
decoration will be 4602.10.1900, 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 other vegetable materials.  The
rate of duty will be 4.5 percent ad valorem.

     The duty for wicker products provided for in subheading
4602.10.1900, 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