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NY A87482

September 23, 1996

CLA-2-44:RR:NC:GI:230 A87482


TARIFF NO.: 4602.10.0900; 6307.90.9989; 9503.49.0010; 4420.10.0000

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

RE: The tariff classification of baskets from the Philippines, and various ornamental articles from China.

Dear Ms. Berghauser:

In your letter dated September 4, 1996, you requested a tariff classification ruling. Five samples were submitted and are being returned to you.

Item 611483-H, identified as an "Easter Natural Bamboo Planter Basket," is a rectangular basket composed of flat, interwoven strips of bamboo. It has a base measuring about 3" x 9" and is roughly 4" in height. The top incorporates a sturdy wooden rim with slot-like openings at each end to serve as carrying handles.

The applicable subheading for the #611483-H basket will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of bamboo. The rate of duty will be 10%.

Effective October 1, 1996, articles classifiable under subheading 4602.10.0900, HTS, which are products of the Philippines will be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Item 611959-006 is a 12-inch-high standing bunny figure composed of a frame (mostly wood) that, with the exception of the "feet," is completely covered with textile fabric clothing. The head and front paws are of stuffed textile fabric. The figure also features fabric ears which appear to protrude through a straw hat adorning its head. This article, in our view, is strictly for ornamental purposes and cannot be considered a toy. For the most part, the textile components give it its appearance and appeal.

The applicable subheading for the #611959-006 12" bunny will be 6307.90.9989, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%.

Item 611923-024 is a painted metal bunny figure consisting of a cone-like body supported above a heavy, flat base by a vertical spring. The figure tends to sway back and forth after it is touched or moved. The article has an overall height of about 4 1/2".

The applicable subheading for the #611923-024 "4.5-inch Wire Bunny Decoration w/Spring Action" will be 9503.49.0010, HTS, which provides for other toys representing animals or non-human creatures...not having a spring mechanism: of metal. The rate of duty will be free.

Item 611961-006 is a set of seven irregularly shaped painted wooden blocks which individually measure about 1 1/4" x 1 1/4" x 2". One block is carved into the shape of a bunny figure and is painted with the word "Happy." Affixed to the face of each of the other six blocks is a carved wooden letter of the alphabet. When placed adjacent to one another in the proper order, these six blocks spell out the word "Easter," and resemble (in shape and color) a carrot.

Item 611954-012 is a decorative (non-functional) miniature wooden bird house measuring about 1 1/2" x 1 1/2" x 2 1/2". It is mounted atop a wooden dowel that extends upward from a small, circular wooden base, giving the overall article a height of about 6 1/4".

The applicable subheading for the #611961-006 "10-inch Block Carrot Set" and for the #611954-012 "Wood Bird House" will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3%.

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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