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NY F83094

March 1, 2000

CLA-2-46:RR:NC:SP:234 F83094


TARIFF NO.: 4602.10.1600

Ms. Tara Thobe
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of baskets, made of rattan and buri, from the Philippines.

Dear Ms. Thobe:

In your letter dated February 1, 2000, you requested a tariff classification ruling.

A sample identified as a Style 25930 “Rope Round Basket” was submitted and is being returned to you as requested. The body of the basket is about 7 inches in diameter and 5 inches high, with a fixed, arching handle rising an additional 5 inches above the top rim. The bottom is made entirely of slender, interwoven rattan rods, while the sides consist of such rods interwoven with buri “ropes” (bundled, twisted strips of palm leaf). The handle is entirely of rattan, while the rims are of rattan that has been completely wrapped with buri rope.

Structurally, the rattan appears to play a somewhat greater role than the buri, but the latter seems to predominate in terms of the basket’s visual impact. Your letter includes a breakdown indicating that the respective components each comprise 50% of the product. In light of these factors, it is not clear that either component alone imparts the essential character of the basket.

For tariff classification purposes, we will therefore resort to General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), which leads us to the subheading appearing last in numerical order among those that equally merit consideration. In this instance, the competition is between the “wickerwork” rattan/palm leaf baskets of subheading 4602.10.1400 and the non-wickerwork rattan/palm leaf baskets of subheading 4602.10.1600. (The rattan of Style 25930, being in the form of rods, is considered “wickerwork”; the buri rope, being in the form of twisted palm-leaf strips, is not.)

Accordingly, the applicable subheading for the Style 25930 “Rope Round Basket” will be 4602.10.1600, HTS, which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf: other than wickerwork. The duty rate will be 5%.

Articles classifiable under subheading 4602.10.1600, HTS, which are products of the Philippines, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in the Philippines”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 212-637-7009.


Robert B. Swierupski

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