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NY 815495

November 7, 1995

CLA-2-46:R:N4:230 815495


TARIFF NO.: 4602.10.8000

Ms. Jennifer Lorentz
Midwest of Cannon Falls, Inc.
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a decorative "Girl Bunny Figure," made of seagrass and wood, from the Philippines; plaiting materials; ornaments.

Dear Ms. Lorentz:

In your letter dated October 5, 1995, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a three-dimensional standing "Girl Bunny Figure" holding a small bouquet of artificial flowers. The body and "clothing" are made of bundled strips of seagrass which appear to have been glued together and painted. The head, ears and paws are made of painted wood. The figure is roughly 17" in height and 5" in diameter.

You state that this article will be marketed as a bunny ornament intended to be used as a decoration during the spring season.

The applicable subheading for the "Seagrass Girl Bunny Figure" (item # 15804-3) will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3%.

The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4602.10.8000, HTS, which are products of the Philippines will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 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 (212) 466-5779.


Roger J. Silvestri

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