CLA-2-73:RR:NC:MM:113 C84708

Mr. Tobias Henderson
Bath and Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a tapered wire basket from the Philippines

Dear Mr. Henderson:

In your letter dated February 17, 1998, you requested a tariff classification ruling.

The merchandise is a tapered wire basket (item # 108367). It is made of galvanized steel wire. The basket is about 7 inches diameter at the top, tapering to 51/2 inches at the bottom. It is 7 inches deep with two braided wire handles

The applicable subheading for the basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheading 7323.99.9060, 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 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division