CLA-2-46:S:N:N8:230 887449

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of abaca angels (decorative figures) from the Philippines.

Dear Ms. Shoule:

In your letters dated June 4 and June 17, 1993, on behalf of your client, the F.W. Woolworth Co., you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a standing angel figure, 10 inches in height, said to be used as a table-top Christmas decoration. The lower portion of the figure is made of a hollow cardboard cone, the exterior of which is completely covered with long, straight abaca fibers affixed by means of an adhesive. The head and arms appear to be made entirely of such fibers, and the wings consist of a wire frame within which more of these fibers are suspended. The wings and body are also trimmed with a gold-colored braid made of an unspecified material.

The applicable subheading for the "10-inch colored abaca angel with wings" (Item #4902) will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles, made directly to shape from plaiting materials or made up from articles of heading 4601. The rate of duty will be 3%. The duty for other basketwork, wickerwork and other articles, made directly to shape from plaiting materials, provided for in subheading 4602.10.5000, HTS, is temporarily reduced to 2.3% under the special trade legislation provision of subheading 9903.10.38, HTS, which is effective for goods entered through December 31, 1993.

Articles classifiable under subheading 4602.10.5000, 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.

We note that the submitted sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States.

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.


Jean F. Maguire
Area Director
New York Seaport