CLA-2-46:RR:NC:2:230 B86207

Ms. Susan D. Klingbeil
IKEA Wholesale
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of large round baskets made of plaited water hyacinth from Thailand

Dear Ms. Klingbeil:

In your letter dated June 9, 1997 you requested a tariff classification ruling.

The ruling was requested on baskets, marketed by Ikea as "Gulan" baskets. Three samples of different sizes of the same type of round basket with two side handles were submitted. The baskets measure approximately 11-1/2 inches in diameter by 10 inches high, 14 inches in diameter by 13 inches high, and 17 inches in diameter by 15 inches high. The baskets are made of water hyacinth which has been dried and braided. The braids are interwoven around a frame made of a whole woody material stated to be rattan. The side and bottom supports of the frame are stapled to the thicker top and bottom rims. The handles and top rim are wrapped with water hyacinth plaits. The baskets are essentially made of water hyacinth because the water hyacinth comprises most of the basket.

The applicable subheading for the water hyacinth baskets will be 4602.10.1800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of other vegetable plaiting materials. The duty rate will be 4.5 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 4602.10.1800, HTSUSA, which are products of Thailand will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division