CLA-2-46:OT:RR:NC:2:230
Ms. Laurel Brandstetter
Mad Imports
262 Court Street
Brooklyn, New York 11231
RE: The tariff classification of pillow covers from Madagascar
Dear Ms. Brandstetter:
In your letter dated November 11, 2009, you requested a tariff classification ruling. On December 11, 2009 your request was returned for a sample and additional information. Your response was received by this office on January 12, 2010.
The ruling was requested on two handmade raffia pillow covers. You submitted samples of the two raffia pillow covers for our examination. The handmade pillow covers are made of 100% raffia. You state in your letter that there are no other fibers used in the construction of the item. The pillow covers are designed for decorative use in the home.
Style 1 is a pillow cover that is constructed of braided raffia strips which measure 10 mm wide. The braided raffia strips are placed side by side and held together with strips of raffia. The front of the pillow cover has tiny plastic sequined flowers and beads sewn onto it. The pillow cover has one open side with a zippered closure. The handmade raffia pillow cover measures approximately 20 inches wide x 14 ½” long.
Style 2 is a pillow cover that is constructed of woven raffia and covered with fifteen decorative raffia circles that measure 4” in diameter. The circles are placed side by side and attached with raffia strips threaded through each piece to form a decorative pattern on the upper side of the pillow cover. The underside of the pillow is composed of woven raffia strips. The pillow cover has one open side with a zippered closure. The handmade raffia pillow cover measures approximately 20 inches wide x 12 ½ inches long.
Chapter Note 1 of Chapter 46, HTSUS, states as follows:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The raffia, which constitutes the essential character of the two handmade pillow cases, is plaiting material within the terms of Chapter 46, heading 4602, HTSUS.
The applicable subheading for the raffia pillow covers will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The rate of duty will be 2.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 4602.19.8000, HTSUS, which are products of Madagascar may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division