The tariff classification of rattan baskets with kerchiefsfrom the Philippines

NY 868749 Dec 10, 1991 CLA-2-46:S:N:N1:230 868749 CATEGORY: Classification TARIFF NO.: 4602.10.1300; 9902.46.02 Ms. Lorraine M. Dugan Associated Merchandising Corp. 1440 Broadway New York, NY 10018 RE: The tariff classification of rattan baskets with kerchiefs from the Philippines Dear Ms. Dugan: In your letter dated October 25, 1991, which was received in our office on November 15, 1991, you requested a tariff classification ruling. The ruling was requested on four sets of nesting baskets made of interwoven split rattan. Samples were submitted, which will be returned to you as you requested. Style TC-1393A is a set of two round baskets with rims covered with textile fabric. Style TC-1041A is a set of two rectangular baskets with handles. They have rims covered with textile fabric. Style TC-970A is a set of three oval baskets with handles. The rims and the insides of the baskets are covered and lined with textile fabric. Style TC-013A is a set of three large oval baskets measuring 13 inches by 9 inches by 6 inches high, 17 inches by 13 inches by 8 inches high, and 19 inches by 16 inches by 10 inches high. The rims and the insides of the baskets are covered and lined with textile fabric. A matching textile kerchief is sewn to both sides of the rim of each basket forming a cover which is used as a food warmer. According to additional information submitted by you, all of the styles will have kerchiefs permanently attached by sewing to the rims. The applicable subheading for the rattan baskets with kerchiefs will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 4602.10.1300, 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 4602.10.1300, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for products entered 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