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NY 853702

July 12, 1990

CLA-2-46:S:N:N1:230 853702

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1300

Ms. Kathy Gasser
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, TN 37202

RE: The tariff classification of a fabric covered rattan basket from Taiwan

Dear Ms. Gasser:

In your letter dated June 11, 1990, which was received in our office on June 20, 1990, you requested a tariff classification ruling.

The ruling was requested on a decorative basket. The basket is made of interwoven rattan. It is covered on the outside with a stuffed floral print fabric and lace trim. Several fabric flowers and ribbon are glued onto the handle. The rattan basket portion is still clearly visible. It imparts the essential character of this article because of the role it plays in relation to the use of the article. The article is basically a decorated rattan basket.

The applicable subheading for the fabric covered rattan basket will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf. The rate of duty will be 10 percent ad valorem. The duty is temporarily (until December 31, 1992) reduced to 7.5 percent ad valorem under subheading 9903.10.37, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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