869554 86 Ruling Active

The tariff classification of a bamboo basket lined withfabric from the Philippines

Issued December 19, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9902.46.02, 4602.10.1100

Headings: 4602, 9902

Product description

The sample consists of a rectangular basket made of interwoven bamboo strips that have been painted. The basket has a handle which is covered with fabric and has two ribbon bows attached. The inside of the basket and the rim of the basket are lined or covered with the same fabric. The basket will be imported in several sizes.

Full text

NY 869554 Dec 19, 1991 CLA-2-46:S:N:N1:230 869554 CATEGORY: Classification TARIFF NO.: 4602.10.1100; 9902.46.02 Ms. Rebecca Cheung R.H. Macy's Corporate Buying 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a bamboo basket lined with fabric from the Philippines Dear Ms. Cheung: In your letter dated December 6, 1991, you requested a tariff classification ruling. The ruling was requested on a lined bamboo basket. A sample was submitted which will be returned to you as you requested. The sample consists of a rectangular basket made of interwoven bamboo strips that have been painted. The basket has a handle which is covered with fabric and has two ribbon bows attached. The inside of the basket and the rim of the basket are lined or covered with the same fabric. The basket will be imported in several sizes. The applicable subheading for the lined bamboo basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of bamboo. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 4602.10.1100, 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 4602.10.1100, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for products 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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