N114742 N1 Ruling Active

The tariff classification of an expanding fruit basket from China

Issued August 3, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9030

Headings: 7323

Product description

The merchandise is identified as an Expanding Fruit Basket (Item 64910). The basket is made of iron wire with a powder coating. The sample which you submitted measures approximately 9 ¾ inches long by 10 ½ inches wide by 12 ¼ inches high. The item is fully collapsible when not in use and becomes a basket with a wire handle when fully assembled. The spring design of the basket expands when more items are placed and stored in the basket. The basket will be used in the home and will store fruits or other food items.

CBP rationale

The applicable subheading for the Expanding Fruit Basket will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, or iron or steel…other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact.

Full text

N114742 August 3, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9030 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of an expanding fruit basket from China Dear Ms. Pendris: In your letter dated July 7, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The merchandise is identified as an Expanding Fruit Basket (Item 64910). The basket is made of iron wire with a powder coating. The sample which you submitted measures approximately 9 ¾ inches long by 10 ½ inches wide by 12 ¼ inches high. The item is fully collapsible when not in use and becomes a basket with a wire handle when fully assembled. The spring design of the basket expands when more items are placed and stored in the basket. The basket will be used in the home and will store fruits or other food items. The applicable subheading for the Expanding Fruit Basket will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, or iron or steel…other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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