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NY B89173

October 31, 1997

CLA-2-46:RR:NC:SP:230 B89173


TARIFF NO.: 4602.10.1400

Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a basket made of rattan and metal, from the Philippines.

Dear Mr. Henderson:

In your letter dated September 2, 1997, you requested a tariff classification ruling.

A sample was submitted and is being returned to you as requested. It is an oval basket made of slender, interwoven rods said to be rattan, and an attached "rim" described as a galvanized iron band. An analysis by our laboratory has con-firmed that the interwoven rods are in fact of rattan. The rattan portion of the article measures approximately 5" x 7" x 2 1/2"(H), but the metal "rim" extends its height by an addi-tional 1 3/4". There is also an arching metal handle attached to the rim.

You indicate that after importation the baskets will be filled with domestic Bath & Body Works products for resale.

The applicable subheading for the rattan/metal baskets will be 4602.10.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials, whether or not lined: of rattan or of palm leaf: wickerwork. The rate of duty will be free.

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.


Robert B. Swierupski

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