NY 865677: 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 865677

                                   Aug 28, 1991


CLA-2-46:S:N:N1:230 865677  

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. 90734X is a bamboo basket
decorated with a painted plaster Christmas holiday applique. 
Style No. 95730X is a red or white bamboo basket decorated with a
Christmas holiday applique.  Style No. 94714X is a Christmas
bamboo basket decorated with ribbon trim and bow.  Style No.
95722 is a jewel tone bamboo basket decorated with imitation
gems.  Style No. 98747 is a jewel tone rattan basket in four
colors. 

       The applicable subheading for the bamboo baskets (Style
Nos. 90734X, 95730X, 94714X, 95722) 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 basket (Style No.
98747) 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