The tariff classification of rope coiled baskets from China

N342400 September 26, 2024 CLA-2-63:OT:RR:NC:N3 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. David Prata CVS Pharmacy, Inc. One CVS Drive, Mail Code 5055Woonsocket, RI 02895 RE:  The tariff classification of rope coiled baskets from China Dear Mr. Prata: In your letter dated August 30, 2024, you requested a tariff classification ruling.  Samples of the product were provided to this office and will be retained for training purposes.   SKU #583313, described as a “Rope Basket” is a decorative Easter storage basket designed and intended for use in the home. The open top, rectangular-shaped basket is constructed of 100 percent polypropylene nonwoven fabric sheathed with 100 percent polyester braided yarns.  The basket is constructed by winding the loosely tubular braided yarns and stitching each layer of braid together.  The rope basket measures 13 inches in width by 14 inches in length and 11 inches in height and features two sewn handles on either side for carrying.  SKU #596380, described as a “Rope Basket” is a decorative Easter storage basket designed and intended for use in the home. The open top, round-shaped basket is constructed of 100 percent polypropylene nonwoven fabric sheathed with 100 percent polyester braided yarns. The basket is constructed by winding the loosely tubular braided yarns and stitching each layer of braid together.  The rope basket measures 12 inches in diameter by 8 inches in height and features two sewn handles on either side for carrying.   You have suggested that both rope baskets should be classified under subheading 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.”  We agree.  The rope is loosely braided or plaited; a rope such as this, neither tightly braided nor with a compact structure, is considered a braided fabric of heading 5808, HTSUS.  As the items are finished baskets, the baskets cannot be classified under heading 5808 as braided fabric.  Since the baskets are considered “made up” within the meaning of Note 7(f) to Section XI, the baskets are classified under subheading 6307.90.9891, HTSUS.  The rate of duty is 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 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. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division