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NY 810591

June 15, 1995

CLA-2-46:S:N:N3:230 810591


TARIFF NO.: 4602.10.0900

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

RE: The tariff classification of bamboo baskets decorated with Santa Claus and snowman figures from Taiwan or China

Dear Mr. Liberati:

In your letter dated May 16, 1995, on behalf of the importer Keller Charles of Philadelphia, you requested a tariff classification ruling.

The ruling was requested on two decorated bamboo baskets, samples of which were submitted. Item No. T10-935 consists of a four inch round basket made of interwoven dyed bamboo strips. The rim of the basket is covered with a textile fabric and two stuffed textile Santa Clauses are glued around the outside. Item No. T10-954/2 consists of a five inch oval basket made of interwoven dyed strips of bamboo. The rim is covered with a textile fabric and a puffy textile snowman applique is glued on one side. Although decorative, the baskets are basically utilitarian items.

The applicable subheading for the decorative bamboo baskets will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other baskets and bags, whether or not lined; of bamboo; other. The rate of duty will be 10 percent ad valorem.

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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