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869642 86 Ruling Active

The tariff classification of a basket with a lining from thePhilippines

Issued December 26, 1991 by U.S. Customs and Border Protection.

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86 869642 (December 26, 1991)

Tariff classification

HTS codes: 9902.46.02, 4602.10.1300

Headings: 4602, 9902

Product description

It consists of a general purpose basket made of interwoven rattan which has been painted white. A fitted textile lining is tied to either side of the handle of the basket. Even though the lining can be removed, it is designed to fit and be used with the basket. It forms a part of the basket.

Full text

NY 869642 Dec 26, 1991 CLA-2-46:S:N:N1:230 869642 CATEGORY: Classification TARIFF NO.: 4602.10.1300; 9902.46.02 Mr. Danilo L. Valero Embassy of the Philippines 1617 Massachusetts Ave., NW Washington, D.C. 20036 RE: The tariff classification of a basket with a lining from the Philippines Dear Mr. Valero: In your letter dated December 2, 1991 you requested a tariff classification ruling. The request was made on behalf of the Philippine Garments & Textile Export Board. The manufacturer concerned was Lawin Merchandising of Manila. The ruling was requested on a basket with a detachable lining. A sample was previously submitted. It consists of a general purpose basket made of interwoven rattan which has been painted white. A fitted textile lining is tied to either side of the handle of the basket. Even though the lining can be removed, it is designed to fit and be used with the basket. It forms a part of the basket. The applicable subheading for the basket with a lining 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 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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