The tariff classification of baskets from the Philippines

NY 865673 Aug 28, 1991 CLA-2-46:S:N:N1:230 865673 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. 98740 is an iridescent colored rectangular rattan basket. Style No. 90731B is a large wash basket made of bamboo with a sculptured plaster flower design. Style No. 92701C is a Victorian rattan vase. Style No. 92701D is a black and white rattan vase. Style No. 92701H is a mauve and seagreen rattan vase. The applicable subheading for the bamboo basket (Style No. 90731B) 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 baskets and vases (Style Nos. 98740, 92701C, 92701D, 92701H) 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