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E84658 E8 Ruling Active

The tariff classification of baskets from China

Issued July 20, 1999 by U.S. Customs and Border Protection.

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E8 E84658 (July 20, 1999)

Tariff classification

HTS codes: 7323.99.1000

Headings: 7323

Product description

Stock number 93199 is a square basket without a handle. It comes in three sizes: small (7.25 inches by 3.75 inches, medium (8.25 inches by 4.25 inches) and large (9.5 inches by 4.75 inches). Stock number 93272 is a star-shaped basket, again in three sizes: small (5 inches by 2.25 inches), medium (7.75 inches by 2.75 inches) and large (9.75 inches by 3 inches).

CBP rationale

The applicable subheading for the baskets will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, coated or plated with precious metal, coated or plated with silver.

Full text

NY E84658 July 20, 1999 CLA-2-73:RR:NC:N1:113 E84658 CATEGORY: Classification TARIFF NO.: 7323.99.1000 Ms. Michele I. Smith Sears, Roebuck and Co. Import Department, Dept. 733IMP 3333 Beverly Road, BC 172A-A Hoffman Estates, IL 60179 RE: The tariff classification of baskets from China Dear Ms. Smith: In your letter dated July 2, 1999, you requested a tariff classification ruling. The samples you provided are of silver-plated metal baskets. Stock number 93199 is a square basket without a handle. It comes in three sizes: small (7.25 inches by 3.75 inches, medium (8.25 inches by 4.25 inches) and large (9.5 inches by 4.75 inches). Stock number 93272 is a star-shaped basket, again in three sizes: small (5 inches by 2.25 inches), medium (7.75 inches by 2.75 inches) and large (9.75 inches by 3 inches). The applicable subheading for the baskets will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, coated or plated with precious metal, coated or plated with silver. The rate of duty will be free. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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