D80790 D8 Ruling Active

The tariff classification of abaca and raffia hat trinket boxes from the Philippines

Issued August 19, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.1800

Headings: 4602

Product description

Both samples consist of a small box or basket covered with a top in the form of a hat. The tops are decorated with fabric bows. Style A001 is made of strips of braided unspun abaca fibers sewn together. Style B001 is made of braids of raffia sewn together.

CBP rationale

The applicable subheading for the abaca and raffia hat trinket boxes 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; of vegetable materials; other baskets and bags, whether or not lined; other; other.

Full text

NY D80790 August 19, 1998 CLA-2-46:RR:NC:2:230 D80790 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Ms. Linda Moyer Associated Merchandising Corp. 1440 Broadway New York, NY 10018 RE: The tariff classification of abaca and raffia hat trinket boxes from the Philippines Dear Ms. Moyer: In your letter dated July 28,1998 you requested a tariff classification ruling. The ruling was requested on two styles of trinket boxes, style numbers A001 and B001. Samples were submitted which will be returned to you as you requested. Both samples consist of a small box or basket covered with a top in the form of a hat. The tops are decorated with fabric bows. Style A001 is made of strips of braided unspun abaca fibers sewn together. Style B001 is made of braids of raffia sewn together. The applicable subheading for the abaca and raffia hat trinket boxes 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; of vegetable materials; other baskets and bags, whether or not lined; other; other. The duty rate will be 4.5 percent ad valorem. Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4602.10.1800, HTSUSA, which are products of the Philippines are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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