N262047 N2 Ruling Active

The tariff classification of a novelty basket from China

Issued March 20, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You have submitted a sample of a novelty plush basket along with a photograph of two other baskets. The baskets are constructed of a polyester textile fabric over rigid plastic and polyurethane foam stuffing. The baskets are created to look like the faces of Mutant Ninja Turtle Leonardo (item 01259407), Disney’s Olaf (item 01259381) and Paw Patrol pup, Marshall, (item 01259399). Each basket also has a rigid plastic handle covered with plush fabric crossing over the top of the basket opening. The baskets are designed for small children to use when trick or treating.

CBP rationale

The applicable subheading for the novelty baskets Mutant Ninja Turtle Leonardo (item 01259407), Olaf (item 01259381) and Paw Patrol (item 01259399) will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.

Full text

N262047 March 20, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Christine Marren Spencer Gifts, LLC 6826 Black Horse Pike Egg Harbor Township, NJ 08234 RE: The tariff classification of a novelty basket from China Dear Ms. Marren: In your letter dated February 23, 2015, you requested a tariff classification ruling. You have submitted a sample of a novelty plush basket along with a photograph of two other baskets. The baskets are constructed of a polyester textile fabric over rigid plastic and polyurethane foam stuffing. The baskets are created to look like the faces of Mutant Ninja Turtle Leonardo (item 01259407), Disney’s Olaf (item 01259381) and Paw Patrol pup, Marshall, (item 01259399). Each basket also has a rigid plastic handle covered with plush fabric crossing over the top of the basket opening. The baskets are designed for small children to use when trick or treating. The applicable subheading for the novelty baskets Mutant Ninja Turtle Leonardo (item 01259407), Olaf (item 01259381) and Paw Patrol (item 01259399) will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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