The tariff classification of waste baskets and a tissue box cover from China.
Issued January 20, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040, 6307.90.9989
Product description
Style number SP1928 is a waste basket made of a cardboard base covered externally with 100 percent cotton woven floral fabric. It is decorated around the top and lower edges with a decorative textile braided and twisted cord trimming. Attached around the waste basket is a twisted cord with a tassel. It stands approximately 13 inches in height. 2. Style number TJ1928 is a waste basket constructed the same as style number SP1928 except it is covered with a brushed knit fabric. 3. Style number VC1929 is a tissue box cover composed of a cardboard base covered externally with polyester brushed knit fabric. It is designed to cover the top and sides only and has a slit on the top. It measures approximately 5" x 5" x 6".
CBP rationale
The applicable subheading for the waste baskets will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the tissue box cover will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted, of man-made fibers.
Full text
NY C83136 January 20, 1998 CLA-2-63:RR:NC:TA:352 C83136 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 6304.91.0040 Mr. John T. Raia John T. Raia Customhouse Brokers One Industrial Plaza Building D Valley Stream, NY 11581 RE: The tariff classification of waste baskets and a tissue box cover from China. Dear Mr. Raia: In your letter dated December 5, 1997, on behalf of Enchante Slippers, Inc., New York, New York, you requested a classification ruling. The following samples were submitted: 1. Style number SP1928 is a waste basket made of a cardboard base covered externally with 100 percent cotton woven floral fabric. It is decorated around the top and lower edges with a decorative textile braided and twisted cord trimming. Attached around the waste basket is a twisted cord with a tassel. It stands approximately 13 inches in height. 2. Style number TJ1928 is a waste basket constructed the same as style number SP1928 except it is covered with a brushed knit fabric. 3. Style number VC1929 is a tissue box cover composed of a cardboard base covered externally with polyester brushed knit fabric. It is designed to cover the top and sides only and has a slit on the top. It measures approximately 5" x 5" x 6". The applicable subheading for the waste baskets 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. The applicable subheading for the tissue box cover will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted, of man-made fibers. The duty rate will be 9.2 percent ad valorem. The tissue box cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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