CLA-2-46:RR:NC:2:230 A88745
Ms. Gail Hagans
Atlanta Customs Brokers
650 Atlanta South Pkwy
Atlanta, GA 30349
RE: The tariff classification of a palm leaf pot cover basket
from China
Dear Ms. Hagans:
In your letter dated October 16, 1996, on behalf of Craig
Bachman Imports Inc., you requested a tariff classification
ruling.
The ruling was requested on a pot cover basket. A sample of
the product was submitted. It consists of a floppy basket made
of woven strips of palm leaf. The basket resembles an upside
small sombrero. It measures 4-1/2 inches high and has a flared 2
inch top. The inside of the basket has a sewn-in clear plastic
lining.
You suggested classification in subheading 4602.10.1400,
Harmonized Tariff Schedule of the United States Annotated,
(HTSUSA), which provides for other baskets and bags, whether or
not lined; of rattan or of palm leaf; wickerwork. However, the
subheading provision for wickerwork applies to plaited or woven
baskets of rattan or of palm leaf that are in the form of twigs
or rods. Since the palm leaf comprising the basket is in the
form of strips, this subheading would not be applicable.
The applicable subheading for the pot cover basket made of
strips of palm leaf will be 4602.10.1600, HTSUSA, which provides
for other baskets and bags, whether or not lined; of rattan or of
palm leaf; other. The rate of duty will be 6.5 percent ad
valorem.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division