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NY R00189

April 13, 2004

CLA-2-46:RR:NC:2:230 R00189


TARIFF NO.: 4602.10.1800

Mr. Edwin A. Chua
Asiafurn Exports, Inc.
1126 Quirino Highway
Novaliches, Quezon City
Philippines 1105

RE: The tariff classification of pandan nesting boxes from the Philippines

Dear Mr. Chua:

In your letter dated March 18, 2004, on behalf of your client, Home Goods, you requested a tariff classification ruling.

The ruling was requested on a set of three pandan nesting boxes, style # AF04-050. A picture and a description of the products were submitted.

The products consist of three different sizes of rectangular boxes with removable lids. The dimensions are stated to be 13.75” L x 9.75” W x 7” H for the large box, 11” L x 7” W x 6” H for the medium box and 8.25” L x 4.25” W x 4.75” H for the small box. The boxes are stated to be made of chipboard, which is understood to be paperboard in this case. The boxes with their lids are completely covered on the outside with woven strips of pandan leaf. Pandan (Pandanus spp.) is a member of the screw-pine family.

The boxes are composite goods made up of two different materials. Composite goods are classifiable according to the material which imparts the essential character. The essential character of these boxes is imparted by the pandan, which completely covers the boxes and provides the visual impact and nature of the boxes.

The applicable subheading for the pandan nesting boxes, style # AF04-050, will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made from plaiting materials; other baskets and bags, of other vegetable materials. The duty rate will be 4.5 percent ad valorem.

Articles classifiable under subheading 4602.10.1800, HTSUSA, 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 our Web site at www.cbp.gov and search for the term "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

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