The tariff classification of a split vine basket from the Philippines

NY 809597 May 11, 1995 CLA-2-46:S:N:N8:230 809597 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a split vine basket from the Philippines Dear Mr. Liberati: In your letter dated April 14, 1995, on behalf of the importer, Don Wasserman International, you requested a tariff classification ruling. The ruling was requested on a split vine basket. A sample of a basket measuring approximately five inches in diameter was submitted. The sides and bottom of the basket are made of interwoven split vine. The handle and the rim are made of twisted whole vine. The essential character of the basket is imparted by the split vine because the sides and bottom make up the greater portion of the basket. The applicable subheading for the split vine basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; other baskets and bags, whether or not lined; other; other. The duty rate will be 4.5 percent ad valorem. Articles classifiable under subheading 4602.10.1800, HTSUSA, 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport