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
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
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
New York Seaport