The tariff classification of novelty household baskets from China
Issued November 18, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889, 9817.95.05
Product description
You have submitted two samples of decorative musical baskets with handles and an open top, item number 983979. They are both constructed of polyester knit pile fabric over a base of polyurethane foam and a rigid plastic stiffener for shape. They are of the type to display around the home. The first basket depicts licensed Peanuts™ character Snoopy™. The character has rabbit ears and is carrying a decorated Easter egg. There is also a ribbon around his neck that reads, “Happy Easter.” The second basket depicts licensed Peanuts character Woodstock™. Woodstock is also featured with rabbit ears but is holding a carrot. Both characters appear to be sitting on the outside of the basket. A musical chip inside the hand of each character, when pressed, plays the Peanuts theme song.
CBP rationale
a carrot. Both characters appear to be sitting on the outside of the basket. A musical chip inside the hand of each character, when pressed, plays the Peanuts theme song. The applicable subheading for Musical Snoopy and Woodstock baskets, item number 983979, 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. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case Easter) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The Snoopy basket’s decorated Easter egg and neck ribbon qualify as festive motif. However, the Woodstock basket lacks any festive quality. Subheading 6307.90, is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for the Snoopy novelty basket will be 9817.95.05, HTSUS, which provides for “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.” The rate of duty will be Free. 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/. The samples will be returned.
Full text
N258787 November 18, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Mr. David Prata OHL International at CVS Health Mail Code 1049 1CVS Drive Woonsocket, RI 02895 RE: The tariff classification of novelty household baskets from China Dear Mr. Prata: In your letter dated October 22, 2014, you requested a tariff classification ruling. You have submitted two samples of decorative musical baskets with handles and an open top, item number 983979. They are both constructed of polyester knit pile fabric over a base of polyurethane foam and a rigid plastic stiffener for shape. They are of the type to display around the home. The first basket depicts licensed Peanuts™ character Snoopy™. The character has rabbit ears and is carrying a decorated Easter egg. There is also a ribbon around his neck that reads, “Happy Easter.” The second basket depicts licensed Peanuts character Woodstock™. Woodstock is also featured with rabbit ears but is holding a carrot. Both characters appear to be sitting on the outside of the basket. A musical chip inside the hand of each character, when pressed, plays the Peanuts theme song. The applicable subheading for Musical Snoopy and Woodstock baskets, item number 983979, 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. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case Easter) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The Snoopy basket’s decorated Easter egg and neck ribbon qualify as festive motif. However, the Woodstock basket lacks any festive quality. Subheading 6307.90, is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for the Snoopy novelty basket will be 9817.95.05, HTSUS, which provides for “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.” The rate of duty will be Free. 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/. The samples will be returned. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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