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NY D81312

September 30, 1998

CLA-2-73:RR:NC:MM:113 D81312


TARIFF NO.: 7323.99.9060

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of an Easter basket from the Philippines

Dear Ms. Fassett:

In your letter dated August 5, 1998, you requested a tariff classification ruling.

The merchandise is a rectangular steel basket with handle (item number 611452). It is painted yellow, purple, green and orange, and has yellow and white steel daisies suspended along the rim. The basket measures approximately 5 inches long by 3 inches wide, and will be used as an Easter basket.

The applicable subheading for the basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight, June 30, 1998. If the program is renewed by Congress, articles classifiable under subheading 7323.99.9060, HTS, which are products of the Philippines will be entitled to duty free treatment under the 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 James Smyth at 212-466-2084.


Robert B. Swierupski

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