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The tariff classification of baskets from China and Taiwan and liners from New Zealand
Issued September 30, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E87470 (September 30, 1999)
Tariff classification
HTS codes: 7323.99.9060, 2703.00.0000
Product description
The merchandise consists of hanging, plastic-coated, steel wire baskets and sphagnum moss liners. The liners will be used inside the baskets to hold flowers and plants.
CBP rationale
The applicable subheading for the wire baskets will be 7323.99.9060, 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, not coated or plated with precious metal, other, other, other. The applicable subheading for the sphagnum moss liners will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for peat (including peat litter), whether or not agglomerated.
Full text
NY E87470 September 30, 1999 CLA-2-73:RR:NC:MM:113 E87470 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 2703.00.0000 Mr. Fervent Stedfast Lake View Moss Limited Private Bag 611 Greymouth 7820, New Zealand RE: The tariff classification of baskets from China and Taiwan and liners from New Zealand Dear Mr. Stedfast: In your letter dated September 17, 1999, you requested a tariff classification ruling. The merchandise consists of hanging, plastic-coated, steel wire baskets and sphagnum moss liners. The liners will be used inside the baskets to hold flowers and plants. The applicable subheading for the wire baskets will be 7323.99.9060, 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, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the sphagnum moss liners will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for peat (including peat litter), whether or not agglomerated. The duty rate 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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