The tariff classification of a coco bark canoe decoration from the Philippines

NY 815491 November 9, 1995 CLA-2-46:R:N4:230 815491 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Jennifer Lorentz Midwest of Cannon Falls, Inc. 32057 64th Ave P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a coco bark canoe decoration from the Philippines Dear Ms. Lorentz: In your letter dated October 5, 1995 you requested a tariff classification ruling. The ruling was requested on your item number 16222-4, a coco bark and twig display canoe. A sample of the item was submitted. It is a canoe approximately 31 inches long and 5 inches high in the middle. It consists of a wood bottom covered on both surfaces with strips of coco bark. The sides of the canoe are also made of coco bark strips which have been sewn together and painted. The rim of the canoe is trimmed with a fibrous vegetable plaiting material. Three half twigs are nailed at intervals across the top of the canoe. The coco bark is the husk-like fiber found on the upper portion of the bark of a coconut tree. The coco bark canoe is intended to be used for decorative display purposes. The applicable subheading for the coco bark canoe will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made directly to shape from plaiting materials; of other vegetable material. The duty rate will be 2.3 percent ad valorem. Articles classifiable under subheading 4602.10.8000, HTSUSA, 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 Section 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division