The tariff classification of plastic decorative baskets from China
Issued May 27, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
Product description
The submitted illustration depicts an item identified as an EVA Foam decorative Easter basket. This item is sold either as an individual basket or as a nesting set of three baskets in descending sizes. Each of the three baskets is comprised of ethylene-vinyl acetate (EVA) plastic material and two steel grommets which attach a hooped handle to the body of the basket. The three baskets are designed to have the visual appearance of a white rabbit, a purple rabbit and a yellow chick, respectively. Each basket is assembled from five main sections; the front, which includes the head, the back, which includes the tail, two sides and the bottom. Although these items are referenced as Easter baskets, articles that are designed to hold and store other items are considered utilitarian articles and are therefore excluded from classification as festive articles in Chapter 95, according to Chapter Note 95(v).
Full text
N026925 May 27, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Alan Mark Roseman Jenny and Jeff Designs Inc. 215 Doyle Avenue Providence, RH 02906 RE: The tariff classification of plastic decorative baskets from China Dear Mr. Roseman: In your letter dated April 26, 2006 you requested a tariff classification ruling. The submitted illustration depicts an item identified as an EVA Foam decorative Easter basket. This item is sold either as an individual basket or as a nesting set of three baskets in descending sizes. Each of the three baskets is comprised of ethylene-vinyl acetate (EVA) plastic material and two steel grommets which attach a hooped handle to the body of the basket. The three baskets are designed to have the visual appearance of a white rabbit, a purple rabbit and a yellow chick, respectively. Each basket is assembled from five main sections; the front, which includes the head, the back, which includes the tail, two sides and the bottom. Although these items are referenced as Easter baskets, articles that are designed to hold and store other items are considered utilitarian articles and are therefore excluded from classification as festive articles in Chapter 95, according to Chapter Note 95(v). The applicable subheading for the EVA Foam decorative baskets will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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