The tariff classification of a plastic basket from China.
Issued March 10, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The submitted sample is identified as item #489443, a Flower Girl Basket. It is a plastic basket with a textile covering over the outer portion and the handle. The inside portion of the basket remains uncovered. Your letter of inquiry states that this item is composed of 55 percent man-made fiber textile and 45 percent plastic. You further state that this basket will be used to hold the flower girl’s flowers. It is your belief that the basket would be classified in heading 6307 as a made up article of textile material. In our opinion, the plastic component imparts the essential character to this article. It is therefore excluded from classification in Chapter 63. The basket will be classified in Chapter 39 as a household article of plastic. The basket is of the same class or kind as other baskets used in the home.
Full text
NY F83224 March 10, 2000 CLA-2-39:RR:NC:SP:222 F83224 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P. O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of a plastic basket from China. Dear Ms. Woods: In your letter dated February 14, 2000, on behalf of your client Hobby Lobby Stores, you requested a classification ruling. The submitted sample is identified as item #489443, a Flower Girl Basket. It is a plastic basket with a textile covering over the outer portion and the handle. The inside portion of the basket remains uncovered. Your letter of inquiry states that this item is composed of 55 percent man-made fiber textile and 45 percent plastic. You further state that this basket will be used to hold the flower girl’s flowers. It is your belief that the basket would be classified in heading 6307 as a made up article of textile material. In our opinion, the plastic component imparts the essential character to this article. It is therefore excluded from classification in Chapter 63. The basket will be classified in Chapter 39 as a household article of plastic. The basket is of the same class or kind as other baskets used in the home. The applicable subheading for plastic basket covered with man-made fiber textile will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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