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NY 804295

December 2, 1994

CLA-2-44:S:N:N8:230 804295


TARIFF NO.: 4420.90.8000

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a pine cone heart basket made with wood from the Philippines

Dear Mr. Liberati:

In your letter dated October 26, 1994, which was received in our office on November 16, 1994, you requested a tariff classification ruling. The request was made on behalf of the importer, Don Wasserman International.

A sample of the product to be classified, Item No. CAD 068 - Pine Cone Heart Basket, was submitted. It consists of a basket made to shape by twigs and woody material and finished with pine cones. The top rim and bottom rim are made of a woody material bent into a heart shape. The bottom, side supports and handle are made of twigs. Dried and coated pine cones fill in the sides on the outside of the basket. All the parts of the basket are held together with wire. The pine cone heart basket is essentially a basket made of wood.

The applicable subheading for the pine cone heart basket made of wood will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valorem.

Presently, the Generalized System of Preferences (GSP) has expired. However, articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of the Philippines are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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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