867230 86 Ruling Active

The tariff classification of a textile lined rattan basketfrom the Philippines

Issued October 9, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9902.46.02, 4602.10.1300

Headings: 4602, 9902

Product description

It will be returned to you as you requested. The sample consists of a large rattan basket with a handle. The basket is lined with a printed textile fabric which also covers the rim and the handle. A red textile bow is sewn on top of the handle.

CBP rationale

The applicable subheading for the textile lined rattan basket will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf.

Full text

NY 867230 Oct 9, 1991 CLA-2-46:S:N:N1:230 867230 CATEGORY: Classification TARIFF NO.: 4602.10.1300; 9902.46.02 Ms. Lorraine M. Dugan Associated Merchandising Corp. 1440 Broadway New York, NY 10018 RE: The tariff classification of a textile lined rattan basket from the Philippines Dear Ms. Dugan: In your letter dated September 18, 1991 you requested a tariff classification ruling. A sample of the product to be classified was submitted. It will be returned to you as you requested. The sample consists of a large rattan basket with a handle. The basket is lined with a printed textile fabric which also covers the rim and the handle. A red textile bow is sewn on top of the handle. The applicable subheading for the textile lined rattan basket will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 4602.10.1300, HTS, 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. The duty for wicker products provided for in subheading 4602.10.1300, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered after October 1, 1990 and on or before December 31, 1992. 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

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