CLA-2-56:L:CO:H17 804366
Mr. Bernard D. Liberati
Morris Friedman & Company
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of A Halloween basket from the Philipines
Dear Mr. Liberati:
In your letter dated November 4, 1994, you requested a
tariff classification ruling on behalf of Don Wasserman,
International.
The submitted sample (Style DS-036) is a round basket with a
handle. The basket consists of netting composed of intertwined
abaca cord and has metal wire, incorporated within the rim,
handle and base to provide strength and stability. A small
figure of a ghost carrying a pumpkin is attached to the outside
of the basket.
The applicable subheading for the Halloween basket (Style
number DS-036) will be 5608.90.3000, Harmonized Tariff Schedule
of the United States (HTS), which provides for knotted netting of
twine, cordage or rope; made up fishing nets and other made up
nets, of textile material, other, other, other. The duty rate
will be 10 percent ad valorem.
Articles classifiable under subheading 5608.90.3000, 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.
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,
Audrey Adams
District Director,
Laredo, Tx.