The tariff classification of a storage basket made of mendong grass, paperboard and other materials, from Indonesia.

NY L89134 December 19, 2005 CLA-2-46:RR:NC:SP:230 L89134 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Ms. Shirley Schmidt Pier 1 Imports, Inc. P.O. Box 961020 Fort Worth, TX 76161-0020 RE: The tariff classification of a storage basket made of mendong grass, paperboard and other materials, from Indonesia. Dear Ms. Schmidt: In your letter dated November 29, 2005, you requested a tariff classification ruling. A sample identified as a “mendong storage basket” (SKU 2116374) was submitted for our examination and is being returned to you as requested. It is an open rectangular container, approximately 12½” x 12½” x 16½”(H), made of thick paperboard panels. The exterior is covered with sheeting composed of parallel strips of a vegetable material, mendong grass, placed edge-to-edge and bound together with rows of thread running in the opposite direction. The interior of the container is lined with polyester/cotton textile fabric. Two bamboo-cane handles are attached at the top of the article, and the base is said to be reinforced with a sheet of aluminum concealed under the fabric lining. You state that the basket is intended for general home storage applications. For tariff classification purposes, this article will be regarded as a “composite good” whose essential character is imparted by the mendong grass, which predominates in terms of surface area and appearance. Accordingly, the applicable subheading for the “mendong storage basket” will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: other baskets and bags, whether or not lined: other (than certain enumerated kinds). The rate of duty will be 4.5%. Articles classifiable under subheading 4602.10.1800, HTS, which are products of Indonesia are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division