CLA-2-46:S:N:N8:230 882883

Mr. Clay D. Smith
Atico Ltd.
4201 N.W. 77th Ave.
P.O. Box 817
Miami, FL 33152-0817

RE: Tariff classification of willow pet baskets from China

Dear Mr. Smith:

In your letter dated February 11, 1993, you requested a tariff classification ruling.

The ruling was requested on a set of willow pet baskets. A sample was submitted. It consists of a flat bottomed basket with raised sides made of interwoven willow. A textile lining is sewn to the sides and bottom of the basket and a matching fitted cushioned pad covers the bottom. The principal use of this basket is as a bed for pets.

The applicable subheading for the willow pet baskets will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem.

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,

Jean F. Maguire
Area Director
New York Seaport