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NY 870051

Jan 15, 1992

CLA-2-46:S:N:N1:230 870051


TARIFF NO.: 4602.10.1900; 9902.46.02

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, NY 10036

RE: The tariff classification of a lined straw and cardboard basket from China or from Taiwan

Dear Mr. Eisen:

In your letter dated December 24, 1991, you requested a tariff classification ruling. The request was made on behalf of your client, Avon Products, Inc.

A sample of the product to be classified, a "Fragrance Heart Basket," was submitted. It will be returned to you as you requested. The sample consists of a heart-shaped box or basket with a lid. It is constructed of cardboard and interwoven dyed straw strips. The cardboard and straw are stitched together and make up all parts of the basket including the bottom. The inside of the basket is lined with a printed textile fabric. The fabric lining extends slightly to the outside of the basket forming a trim along the edges. The basket will be imported empty and after importation will be filled and sold with various toiletries. The essential character of this lined basket constructed of cardboard and straw is imparted by the straw which is the visible and marketable part of the basket.

The applicable subheading for the basket will be 4602.10.1900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other baskets and bags, whether or not lined, of other vegetable materials. The rate of duty will be 4.5 percent ad valorem.

The duty for wicker products provided for in subheading 4602.10.1900, HTSUS, is temporarily suspended under subheading 9902.46.02, HTSUS, effective for products entered on or before December 31, 1992.

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.


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