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NY A87400

October 4, 1996

CLA-2-46:RR:NC:2:230 A87400


TARIFF NO.: 4602.10.0900; 4420.90.8000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of bamboo baskets from the Philippines and wooden baskets from China.

Dear Ms. Berghauser:

In your letter dated September 5, 1996, you requested a tariff classification ruling. Five samples were submitted and are being returned to you.

Item 611478, a "Mini Bamboo Basket w/Airbrush Easter Scene," is a 5" x 5" x 4" rectangular basket made of interwoven flat strips of bamboo. It has an arching handle and has been decorated (painted) in pastel colors.

Item 611486, an oval-shaped "Victorian Easter Basket w/Goose Design," is also made of interwoven flat strips of bamboo. It measures about 5" x 8" x 5", and again features an arching handle and pastel colors.

The applicable subheading for the style #611478 and #611486 baskets (both made in the Philippines) will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags of vegetable plaiting materials, whether or not lined: of bamboo: other than wickerwork. The rate of duty will be 10%.

Articles classifiable under subheading 4602.10.0900, HTS, 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.

Item 611955, a "6-inch Wood Egg Shaped Basket" is a small open-topped receptacle whose base and sides are made of continuous, decoratively-painted sheets of wood. A fixed, square carrying handle rises above the center portion of the article.

Item 611967, a "9-1/2 inch Carved Bunny Basket," consists of a continuous flat wood base, solid wood ends which have been carved and painted to resemble bunnies, and a series of horizontal wooden dowels which form the sides. The top of the article also features a pivoting wooden carrying handle.

The applicable subheading for the style #611955 and #611967 wooden baskets (both made in China) will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3%.

Item 611496, identified as a "Painted Papier Mache Bag w/Handles," is a fairly rigid, open-topped box-like article whose appearance resembles that of a paper shopping bag. The sample, which is labeled "prototype only," appears to be made of composite or multi-ply paperboard rather than papier-mache.

We are unable to rule on item 611496 at this time. If you wish to pursue a ruling on it, please submit a production sample, or resubmit the prototype with an explanation of how the actual imported version will differ from it. Please include a description, in as much detail as possible, of how the raw materials are prepared and how the "bag" will be manufactured from those materials. Also, indicate how the article will be marketed and in what way it is expected to be chiefly used by ultimate purchasers (consumers).

This ruling is being issued under the provisions of Part 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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