The tariff classification of a pandan basket from Indonesia

N024440 April 1, 2008 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.1800 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a pandan basket from Indonesia Dear Ms. Davidson: In your letter dated February 29, 2008 you requested a tariff classification ruling. A sample of the product to be classified, a pandan basket, SKU # 10045385, was submitted for our review. The sample is a 12” tall square wastebasket with tapered sides, measuring approximately 4” square on the bottom and 9-3/4” square on the top. The basket is constructed of interwoven strips of pandan leaves. The pandan strips are interwoven into sheets, treated and dyed. Two layers of woven pandan are glued, one on each side of a thin sheet of paperboard, and then formed into the basket. The essential character of the basket is imparted by the pandan, which makes up the bulk and determines the nature of the basket. The applicable subheading for the pandan basket, SKU # 10045385, will be 4602.19.1800, Harmonized Tariff Schedule of the United States (HTSUS), 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 (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The duty rate will be 4.5 percent ad valorem. 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/. Articles classifiable under subheading 4602.19.1800, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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". 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