The tariff classification of a rattan reindeer basket, a bamboo and fern oval basket and a round wood chip basket from the Philippines

NY A85511 August 1, 1996 CLA-2-46:RR:NC:GI:230 A85511 CATEGORY: Classification TARIFF NO.: 4602.10.1600; 4602.10.1800 Ms. Annette McCormack Meijer, Inc. 2929 Walker Ave., N.W. Grand Rapids, MI 49544-9428 RE: The tariff classification of a rattan reindeer basket, a bamboo and fern oval basket and a round wood chip basket from the Philippines Dear Ms. McCormack: In your letter dated July 7, 1996 you requested a tariff classification ruling. The ruling was requested on three baskets, samples of which were submitted. They will be returned to you as you requested. The rattan reindeer basket, your item number 917199, is a round basket made of plaited strips of split rattan. Along one of the sides of the handle is a decorative head of a deer also made of rattan strips. The bamboo and fern basket, your item number 916338, is an oval shaped basket made of interwoven strips of bamboo and fern. The fern comprises the double layered bottom, the upright sides, alternating portions of the horizontal sides and the double rim covering. The bamboo comprises the remaining alternating horizontal side portions. The essential character of this basket is imparted by the fern. The wood chip basket, for which there is no item number, is a round basket made of interwoven thin wood strips of different widths and colors. The applicable subheading for the rattan reindeer basket will be 4602.10.1600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of rattan or of palm leaf; other. The duty rate will be 6.5 percent ad valorem. The applicable subheading for the bamboo and fern oval basket and for the round wood chip basket will be 4602.10.1800, HTSUSA, which provides for basketwork, wickerwork and other articles made directly to shape from plaiting materials; other baskets and bags, whether or not lined; of other vegetable materials. The duty rate will be 4.5 percent ad valorem. Articles classifiable under subheading 4602.10.1600, HTSUSA, or under subheading 4602.10.1800, 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 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division