CLA-2-56:L:CO:H17 804314

Mr. Bernard D. Liberati
Morris Friedman & Company
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of baskets from the Philippines

Dear Mr. Liberati:

In your letter dated November 4, 1994, you requested a tariff classification ruling on behalf of Don Wasserman, International.

The submitted sample (Style DS-015) is a set of two round baskets with handles that consist of netting composed of intertwined abaca cord. The sample has metal wire, wrapped with abaca cord, incorporated within the rim, handle and base to provide strength and stability.

The applicable subheading for the baskets (Style number DS-015) will be 5608.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials, other, other, other. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 5608.90.3000, 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.

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,

Audrey Adams
District Director,
Laredo, Tx.