CBP Ruling N240448 — The tariff classification of a basket from China

Tariff classification

Headings: 5609

Product description

The sample is an oval, open-top basket that measures approximately 12” (L) x 8” (W) x 5” (H). The basket is composed of a metal wire frame that is completely covered with strips made of rolled and twisted plastic sheeting. The strips, in their twisted state, are approximately 2-3 millimeters in apparent width and thus meet the dimensional requirements of textile strips of heading 5404 or 5405, Harmonized Tariff Schedule of the United States (HTSUS), contained in Legal Note 1(g) to Section XI, HTSUS. According to the terms of Legal Note 1 to Chapter 54, HTSUS, such textile strips are not to be considered a man-made fiber. The top metal wire rim has two rounded metal handles; the rim and handles are wrapped with the twisted textile strips. The essential character of the subject basket is imparted by the twisted textile strips. The strips are the predominant material as they give the item its basket-like structure and contribute to the item’s consumer appeal. General Rule of Interpretation (GRI) 3(b), HTSUS, noted.

CBP rationale

The applicable subheading for Plaited Basket, item# 10284125, will be 5609.00.4000, HTSUS, which provides for articles of strip or the like of heading 5404 or 5405, not elsewhere specified or included: Other.

Full text

N240448 April 24, 2013 CLA-2-56:OT:RR:NC:3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Mr. Brett Stewart Michaels 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a basket from China Dear Mr. Stewart: In your letter dated April 1, 2013, you requested a tariff classification ruling. The ruling was requested on a basket, identified as “Plaited Basket,” item# 10284125. One representative sample was submitted for our review. The sample is an oval, open-top basket that measures approximately 12” (L) x 8” (W) x 5” (H). The basket is composed of a metal wire frame that is completely covered with strips made of rolled and twisted plastic sheeting. The strips, in their twisted state, are approximately 2-3 millimeters in apparent width and thus meet the dimensional requirements of textile strips of heading 5404 or 5405, Harmonized Tariff Schedule of the United States (HTSUS), contained in Legal Note 1(g) to Section XI, HTSUS. According to the terms of Legal Note 1 to Chapter 54, HTSUS, such textile strips are not to be considered a man-made fiber. The top metal wire rim has two rounded metal handles; the rim and handles are wrapped with the twisted textile strips. The essential character of the subject basket is imparted by the twisted textile strips. The strips are the predominant material as they give the item its basket-like structure and contribute to the item’s consumer appeal. General Rule of Interpretation (GRI) 3(b), HTSUS, noted. The applicable subheading for Plaited Basket, item# 10284125, will be 5609.00.4000, HTSUS, which provides for articles of strip or the like of heading 5404 or 5405, not elsewhere specified or included: Other. The rate of duty will be 3.9% 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 Mitchel Bayer at 646-733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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