The tariff classification of a wrought iron basket from the Philippines

NY C81740 December 3, 1997 CLA-2-73:RR:NC:MM:113 C81740 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Kristen Gibson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a wrought iron basket from the Philippines Dear Ms. Gibson: In your letter dated November 12, 1997, you requested a tariff classification ruling. The merchandise is Style # 107943 Wrought Iron Basket with a handle. The item is 12 inches high and 12 inches in diameter. Despite the description, it appears to consist of steel wire. The applicable subheading for the basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, 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. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division