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NY 807001

March 10, 1995

CLA-2-46:S:N:N1:230 807001


TARIFF NO.: 4601.20.9000; 4602.10.8000

Ms. Jill Neder
Columbia Shipping Inc.
138-01 Springfield Blvd.
Jamaica, NY 11413

RE: The tariff classification of abaca placemats from the Philippines

Dear Ms. Neder:

In your letter dated February 13, 1995, on behalf of the importer, W. C. Designs, you requested a tariff classification ruling.

Samples of five placemats and a catalogue were submitted. The checkerboard placemat, style no. 1141, consists of a rectangular mat formed by interweaving double rows of braided abaca fibers. The round calypso placemat, style no. 1982, consists of a braid of abaca fibers wound around continuously from the center. Other than dyeing and adding some fibers for reinforcement or assembly purposes, no other additions were made to these two styles.

The moon placemat, style no. 1363, consists of a round mat formed by interwoven thin strips of abaca. The outside edge and the design of the moon and stars are formed by machine stitching. In addition, another layer of interwoven strips of abaca in a different color is added to the front to finish the design. The strawberry placemat, style no. 1212, is a mat cut to the shape of a strawberry and is formed by interwoven strips of abaca. The outside edge is trimmed with a braided abaca strip. An additional layer of interwoven abaca forming the stem and leaves is sewn to the top. The fifth placemat, style no. 1520, called a "wicker charger" in the catalogue, is a round mat made of an unidentified material.

The applicable subheading for the rectangular braided placemat, style no. 1141, and the round braided placemat, style no. 1982, will be 4601.20.9000, Harmonized Tariff Schedule of the

United States Annotated (HTSUSA), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; mats, matting and screens of vegetable materials; other; other. The duty rate will be 8 percent ad valorem.

The applicable subheading for the moon placemat, style no. 1363, and the strawberry placemat, style no. 1212, will be 4602.10.8000, HTSUSA, 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; other; other. The duty rate will be 2.3 percent ad valorem.

Articles classifiable under subheading 4601.20.9000, HTSUSA, or under subheading 4602.10.8000, HTSUSA, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does provide enough information for us to issue a tariff classification ruling on the wicker placemat, style no. 1520. Your request for a ruling for this article should include the specific identity of the material that the article is made of and how the material was obtained and made ready for plaiting.

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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