NY a86374: The tariff classification of a basket 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 A86374

                          August 8, 1996

CLA-2-63:RR:NC:TP:352 A86374  

CATEGORY:      Classification

TARIFF NO.:    6307.90.9989  

Mr. Mauritz Plenby
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE:  The tariff classification of a basket from the Philippines.

Dear Mr. Plenby:

     In your letter dated July 25, 1996, you requested a tariff
classification ruling.  

     The sample submitted is a basket, style number MP-195B.  The
bottom of the basket is constructed of cardboard with the
exterior side padded with foam.  The sides are made of polyester
fibers.  The handle is constructed of metal wires with polyester
fiber padding.  The basket is completely covered with 65 percent
polyester/35 percent cotton woven fabric.  It is decorated with
textile bunny rabbit characters and textile carrots.  A textile
bow is attached to the top of the handle.  It measures 13" x 13"
x 4".  The sample is being returned as requested.

     You stated that identical products in different sizes will
be brought in under styles numbers MP195P, MP196B and MP196P. 
Since your stated component material description of the basket
differs from the submitted basket, a sample of each style numbers
should be submitted.

     The applicable subheading for the basket, style number MP-
195B, will be 6307.90.9989, Harmonized Tariff Schedule of the
United States (HTS), which provides for other made up
articles...Other.  The duty rate will be 7 percent ad valorem.

     Articles classifiable under subheading 6307.90.9989, 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, if the GSP is
renewed.

     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 Alan
Tytelman at 212-466-5896.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division