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NY C87857

May 27, 1998

CLA-2-46:RR:NC:SP:230 C87857


TARIFF NO.: 4602.10.1600

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a rattan basket with lid, from the Philippines.

Dear Ms. Gibson:

In your letter dated May 12, 1998, you requested a tariff classification ruling.

A sample identified as a style 108800 "Round Glitter Basket with Lid" was submitted and is being returned to you as requested. It is a closed, cylindrical basket with a diameter of about 9 1/2 inches and a height of about 6 inches. Its flat bottom and its sides are composed of flat, interwoven strips of a vegetable plaiting material said to be rattan, while its top is in the form of a hinged, flip-open lid made of medium density fiberboard. An arched, pivoting handle, also said to be of rattan, is attached to the top of the basket.

Although this article may bear some resemblance to a fishing basket, its relatively small size and its finish suggest that it is not intended or suitable for use as such. It has been painted, inside and out, and its lid and sides have been ornamented with glitter. We find that the item is a multi-use decorative basket.

The applicable subheading for the style 108800 basket will be 4602.10.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for baskets and bags, other than fishing baskets or creels, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf: other than wickerwork. The rate of duty will be 5.5%.

Articles which are classifiable under subheading 4602.10.1600, 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.

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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