The tariff classification of a grass braided wreath from the Philippines

NY 804364 December 7, 1994 CLA-2-46:S:N:N8:230 804364 CATEGORY: Classification TARIFF NO.: 4602.10.5000; 9903.10.38 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a grass braided wreath from the Philippines Dear Mr. Liberati: In your letter dated November 4, 1994, which was received in our office on November 17, 1994, you requested a tariff classification ruling. The request was made on behalf of the importer, Don Wasserman International. A sample of the product to be classified, Item No. DS-002 - Grass Braided Wreath, was submitted. It consists of a heart shaped wreath made of a fibrous vegetable material. Strands of dried grass are put together and braided into a one inch wide braid. The braid is then formed into the shape of a heart and tied into this shape with additional strands of grass. The unornamented grass wreath is packaged for retail as a craft product. The applicable subheading for the grass braided wreath will be 4602.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601, other (than bamboo, rattan, willow or wood). The duty rate will be 3 percent ad valorem. The duty for other articles made directly to shape from plaiting materials or made up from articles of heading 4601, provided for in subheading 4602.10.5000, HTSUSA, is temporarily reduced to 2.3 percent ad valorem under the special trade legislation provision of subheading 9903.10.38, HTSUSA, which is effective for goods entered through December 31, 1994. Presently, the Generalized System of Preferences (GSP) has expired. However, articles classifiable under subheading 4602.10.5000, HTSUSA, which are products of the Philippines are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed. 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