The tariff classification of a metal basket with loose fitted polyester covering

PD F82134 February 7, 2000 CLA-2-OFO:HW:B12 F82134 CATEGORY: Classification TARIFF NO. 7323.99.9060 Ms. Tara Thobe Import/Export Coordinator Bath and Body Works 7 Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a metal basket with loose fitted polyester covering Dear Ms. Thobe: In your letter of January 13, 2000, you requested a tariff classification ruling on a Sheer Over Metal Basket, Style #25905. The subject item is described as an iron basket with a sheer, 100 percent polyester decorative cover. The basket is approximately 8 inches high and 6 inches long. In the United States the basket will be filled with various domestic bath products and sold as a gift set. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI I states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. -2- The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) to the HTSUS, although not dispositive, provide guidance in understanding the scope of each heading of the Harmonized System as well as the GRIs, and are thus useful in ascertaining the classification of merchandise under the System. Hence, the item number for the basket will be 7323.99.9060 Table, kitchen, or other household articles of iron or steel, Other; Other; Not coated or plated with precious metal; Other, Other at 3.4 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling should be attached to the entry documents filed at the time the merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs Officer handl- ing this transaction. Sincerely, Joyce Henderson Port Director Otay Mesa, California