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The tariff classification of a novelty basket from China
Issued November 12, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N082995 (November 12, 2009)
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
The submitted sample is a novelty basket constructed of cotton and polyester plush fabric. It measures 8” in diameter and has plush fabric covering the plastic basket. The chick is laying on its back with the basket as its stomach, with a plush stuffed head with two eyes and beak, stuffed webbed hands and feet that are sewn onto the basket and two non-rigid plush flexible handles.
CBP rationale
The applicable subheading for the novelty chick basket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.
Full text
N082995 November 12, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Agie Ho Toy-O-Rama International Suite 708-9 Wharf T & T Centre Harbour City #7 Canton Road, Tsimshatsui Kowloon, Hong Kong RE: The tariff classification of a novelty basket from China Dear Ms. Ho: In your letter received November 3, 2009, you requested a tariff classification ruling. The submitted sample is a novelty basket constructed of cotton and polyester plush fabric. It measures 8” in diameter and has plush fabric covering the plastic basket. The chick is laying on its back with the basket as its stomach, with a plush stuffed head with two eyes and beak, stuffed webbed hands and feet that are sewn onto the basket and two non-rigid plush flexible handles. The applicable subheading for the novelty chick basket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your letter you suggested that the item be accorded duty-free treatment under subheading 9817.95.05, HTSUS, which provides for, inter alia, articles classifiable in subheading 6307.90, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the chick basket is not recognizable as a symbol of the Easter holiday, as you claim. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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