The tariff classification of a sinamay hanging decoration from the Philippines

N024926 April 10, 2008 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a sinamay hanging decoration from the Philippines Dear Mr. Crago: In your letter dated March 13, 2008 you requested a tariff classification ruling. A sample of the product to be classified, item # A026CA01793, was submitted. The product is identified as a “Sinamay Hanging Decoration.” It consists of a rectangular sheet, measuring approximately 19” wide x 33” long, composed of natural unspun abaca fibers, interwoven together in an open weave pattern. The sinamay sheet is hemmed on both ends and attached to rattan rods. The rod at the top is attached to a rope. Loosely interspersed throughout the open weave are several dried and dyed natural leaves, which are glued onto the abaca fibers. In addition, the sinamay wall hanging is decorated with natural sea shells drilled with holes and hung at the bottom. The essential character of the wall hanging is imparted by the abaca fibers, which comprise the bulk of the article. The applicable subheading for the “Sinamay Hanging Decoration”, item # A026CA01793, will be 4602.19.8000, 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 (than baskets, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The duty rate will be 2.3 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 4602.19.8000, HTSUS, which are products of the Philippines 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