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NY I84581

August 12, 2002

CLA-2-46:RR:NC:SP:230 I84581


TARIFF NO.: 4602.10.1800

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of household containers made of paperboard and pandan, from the Philippines.

Dear Ms. Buckman:

In your letter dated July 25, 2002, you requested a tariff classification ruling.

Samples representing five kinds of household receptacles were submitted for our examination and are being returned to you as requested. All of the articles are made of rigid, continuous paperboard panels that are completely covered with woven strips of pandan leaf. Pandan (Pandanus tectorius) is a variety of screwpine whose leaves are commonly cut into strips employed as plaiting material.

The “wastebasket” (style #BB-2627R) is a cube-like container, open at the top, measuring approximately 8½” x 9½” x 10”(H).

The “square box” (style #AC 730) is a 5¼” x 5¼” x 2½”(H) box with a removable lid. The interior has no partitions or fittings, and is suitable for the storage of miscellaneous small items.

The “vanity tray” (style #BB-2626S) is an open, shallow box measuring 5½” x 8” x 1½”(H).

The “square tissue box” (style #BB-2628R) is a cube-like container measuring 5¼” x 5¼” x 6”(H). It has a removable lid with a 1” x 2” rectangular opening in its center.

The “rectangular tissue box” (style #AC 729) is a 5½” x 9½” x 3½”(H) box with a removable lid. The lid has a 1” x 4” opening in its center.

Articles made up of different components are classifiable according to the component that imparts the essential character. The essential character of the instant products is imparted by the woven pandan strips, which cover all interior and exterior surfaces and provide the visual impact.

Accordingly, the applicable subheading for all of the above-described items will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601other baskets and bags of vegetable materials. The duty rate will be 4.5%.

Articles classifiable under subheading 4602.10.1800, HTS, which are products of the Philippines may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski
National Commodity Specialist Division

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