J82859 J8 Ruling Active

The tariff classification of baskets and pails from China

Issued April 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

Item number 6111440 is a basket whose round shape is formed by cutout shapes of rabbits and carrots. The diameter of the basket is approximately 6 inches. Including its handle, the height is approximately 10.5 inches. Item number 6111450 is a round white pail decorated with yellow and black resin butterflies. The pail measures 5.5 inches at its widest diameter and 6.5 inches high. A hinged handle adds 4.5 inches in height. The next pail, item number 6111430, is also round but smaller, measuring 4.5 inches at its widest diameter and 4 inches high. Its 2.5-inch high, hinged steel wire handle is covered with pink plastic beads. The rim of the pail is decorated with yellow feather-like trim. The last article is item number 6111410, a round pink wire basket ornamented with pastel-colored imitation pearls along its body. The basket is 4 inches in diameter and 5.5 inches in height, including its handle.

CBP rationale

The applicable subheading for the baskets and pails 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.

Full text

NY J82859 April 3, 2003 CLA-2-73:RR:NC:N1:113 J82859 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Dennis Shostak Paper Magic Group 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of baskets and pails from China Dear Mr. Shostak: In your letter dated March 25, 2003, you requested a tariff classification ruling. The samples you submitted are 4 styles of steel baskets and pails made of steel wire and sheet. Item number 6111440 is a basket whose round shape is formed by cutout shapes of rabbits and carrots. The diameter of the basket is approximately 6 inches. Including its handle, the height is approximately 10.5 inches. Item number 6111450 is a round white pail decorated with yellow and black resin butterflies. The pail measures 5.5 inches at its widest diameter and 6.5 inches high. A hinged handle adds 4.5 inches in height. The next pail, item number 6111430, is also round but smaller, measuring 4.5 inches at its widest diameter and 4 inches high. Its 2.5-inch high, hinged steel wire handle is covered with pink plastic beads. The rim of the pail is decorated with yellow feather-like trim. The last article is item number 6111410, a round pink wire basket ornamented with pastel-colored imitation pearls along its body. The basket is 4 inches in diameter and 5.5 inches in height, including its handle. The applicable subheading for the baskets and pails 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. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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