The tariff classification of a basket from the Philippines.
Issued August 8, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The bottom of the basket is constructed of cardboard with the exterior side padded with foam. The sides are made of polyester fibers. The handle is constructed of metal wires with polyester fiber padding. The basket is completely covered with 65 percent polyester/35 percent cotton woven fabric. It is decorated with textile bunny rabbit characters and textile carrots. A textile bow is attached to the top of the handle. It measures 13" x 13" x 4". The sample is being returned as requested.
CBP rationale
The applicable subheading for the basket, style number MP- 195B, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY A86374 August 8, 1996 CLA-2-63:RR:NC:TP:352 A86374 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Mauritz Plenby Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a basket from the Philippines. Dear Mr. Plenby: In your letter dated July 25, 1996, you requested a tariff classification ruling. The sample submitted is a basket, style number MP-195B. The bottom of the basket is constructed of cardboard with the exterior side padded with foam. The sides are made of polyester fibers. The handle is constructed of metal wires with polyester fiber padding. The basket is completely covered with 65 percent polyester/35 percent cotton woven fabric. It is decorated with textile bunny rabbit characters and textile carrots. A textile bow is attached to the top of the handle. It measures 13" x 13" x 4". The sample is being returned as requested. You stated that identical products in different sizes will be brought in under styles numbers MP195P, MP196B and MP196P. Since your stated component material description of the basket differs from the submitted basket, a sample of each style numbers should be submitted. The applicable subheading for the basket, style number MP- 195B, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The duty rate will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9989, 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, 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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