The tariff classification of a fabric basket from China

N326281 May 27, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Carol Chen Bansco Enterprise Limited 1607 Diya Tower Jindi Building, Zhongshanyi Road 510000 Guangzhou CHINA RE: The tariff classification of a fabric basket from China Dear Ms. Chen: In your letter dated May 24, 2022, you requested a tariff classification ruling. In lieu of a sample, a photograph was submitted with your request. SKU# BRCY0524, described as a “Harvest Fabric Bucket,” is a textile basket designed and intended to be used as a decorative storage container in the home. The open top, round-shaped basket is composed of 100 percent polyester woven fabric over ethylene vinyl acetate (EVA) plastic. The rim of the basket is folded over a three millimeter diameter iron wire and sewn closed. The item measures 12 inches in length by 10 ½ inches in width by 7 ½ inches in height and features two 100 percent polyester woven fabric handles, dyed orange. The front of the basket contains the words “love you more than pumpkin anything” in orange lettering with two orange pumpkins and sprigs of wheat underneath. The applicable subheading for the “Harvest Fabric Bucket” will be 6307.90.9891, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 https://hts.usitc.gov/current. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division