N199238 N1 Ruling Active

The tariff classification of baskets from China

Issued January 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9080

Headings: 7323

Product description

The items concerned are 2 tiered scroll design baskets (Item #69735). It measures approximately 16 ¼ inches high by 11 ¾ inches in diameter. The top basket measures approximately 9 ¾ inches in diameter. The bottom basket measures approximately 12 inches in diameter. It is comprised of iron and is coated with a maroon plastic powder spray finish. A heart shaped design sits atop of the two storage baskets. This basket is to be used on a table. You indicate that the 2 tiered baskets are storage baskets that can be used to hold various items such as condiments, vitamins, napkins, fruit, etc.

CBP rationale

The applicable subheading for the 2 tiered iron basket will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), 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

N199238 January 13, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, Vermont 05495 RE: The tariff classification of baskets from China Dear Ms. Pendris: In your letter dated January 3, 2012, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The items concerned are 2 tiered scroll design baskets (Item #69735). It measures approximately 16 ¼ inches high by 11 ¾ inches in diameter. The top basket measures approximately 9 ¾ inches in diameter. The bottom basket measures approximately 12 inches in diameter. It is comprised of iron and is coated with a maroon plastic powder spray finish. A heart shaped design sits atop of the two storage baskets. This basket is to be used on a table. You indicate that the 2 tiered baskets are storage baskets that can be used to hold various items such as condiments, vitamins, napkins, fruit, etc. The applicable subheading for the 2 tiered iron basket will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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, Thomas J. Russo Director National Commodity Specialist Division

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