The tariff classification of a palm leaf pot cover basket from China

NY A88745 November 14, 1996 CLA-2-46:RR:NC:2:230 A88745 CATEGORY: Classification TARIFF NO.: 4602.10.1600 Ms. Gail Hagans Atlanta Customs Brokers 650 Atlanta South Pkwy Atlanta, GA 30349 RE: The tariff classification of a palm leaf pot cover basket from China Dear Ms. Hagans: In your letter dated October 16, 1996, on behalf of Craig Bachman Imports Inc., you requested a tariff classification ruling. The ruling was requested on a pot cover basket. A sample of the product was submitted. It consists of a floppy basket made of woven strips of palm leaf. The basket resembles an upside small sombrero. It measures 4-1/2 inches high and has a flared 2 inch top. The inside of the basket has a sewn-in clear plastic lining. You suggested classification in subheading 4602.10.1400, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for other baskets and bags, whether or not lined; of rattan or of palm leaf; wickerwork. However, the subheading provision for wickerwork applies to plaited or woven baskets of rattan or of palm leaf that are in the form of twigs or rods. Since the palm leaf comprising the basket is in the form of strips, this subheading would not be applicable. The applicable subheading for the pot cover basket made of strips of palm leaf will be 4602.10.1600, HTSUSA, which provides for other baskets and bags, whether or not lined; of rattan or of palm leaf; other. The rate of duty will be 6.5 percent ad valorem. 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division