CLA-2-46:RR:NC:2:230 D82459

Mr. Gregory Tsougranis
GST Traders Inc.
79 Alexander Avenue
Bronx, NY 10454

RE: The tariff classification of willow baskets, hampers and boxes from Bulgaria

Dear Mr. Tsougranis:

In your letter dated September 1, 1998 you requested a tariff classification ruling on baskets and furniture of willow. A separate ruling is being issued for the baskets and for the furniture. This ruling concerns the willow baskets.

The baskets to be classified consist of assorted small baskets, laundry baskets and boxes. Descriptive literature in the form of photocopies of catalogue pictures was submitted. The assorted small baskets are in various shapes and have one or two handles. Some baskets have a lid. The laundry basket shown in the catalogue is a large upright basket with a lid; it is similar to a clothes hamper. The box appears to be a round container with a top similar in size and shape to a cookie tin. The assorted baskets, hamper and box are made of interwoven willow. The willow used may be in the form of whole rods or it may be split.

The applicable subheading for the assorted baskets, the hamper and the box made of either whole or split willow will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made directly to shape from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; of willow. The duty rate will be 5.8 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4602.10.1200, HTSUSA, and which are products of Bulgaria are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division