The tariff classification of a pin cushion and a sewing box from the Philippines

N019844 November 27, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4602.19.1600 Mr. Garth Pauley Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a pin cushion and a sewing box from the Philippines Dear Mr. Pauley: In your letter dated Nov. 7, 2007, you requested a tariff classification ruling. You submitted two samples. Article 8606 is a pin cushion that fits into a metal base, although it does not seal. The item is approximately 4” in diameter and 2” tall. The base can hold the pin cushion but little else. It would not be considered a container for anything other than the pin cushion itself. The applicable subheading for the pin cushion with the metal base will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Article 8602 is a small basket with a pincushion on top. The basket is made of paperboard covered with palm leaves on the outside and lined with fabric on the inside. There are two plastic picnic basket-style handles. The pincushion is attached to the lid. The basket is 5” x 3” x 3” deep, allowing for storage of small items, presumably sewing related. The applicable subheading for the basket with the pin cushion will be 4602.19.1600, HTSUS, which provides for other baskets, whether or not lined, of palm leaf, other. Articles classifiable under subheadings 6307.90.9889 and 4602.19.1600, HTSUS, which are products of the Philippines, 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." The samples will be returned as requested. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division