CLA-2-94:OT:RR:NC:N4:463
Cherie Walterman
SellerX Seven GmbH
Torstr. 49
Berlin, Germany 10115
RE: The tariff classification of a coiled-rope basket from China
Dear Ms. Walterman:
In your letter dated June 3, 2021, you request a tariff classification ruling on a coiled-rope basket. In lieu of samples, product descriptions and photos were provided.
In your submission, you state that the subject article is a cotton/polypropylene rope and jute basket used in the home as a laundry basket or for storage. The cotton/polypropylene rope is made of a polypropylene fiber core sheathed in 100% cotton yarn and the jute rope is made of Bangladeshi jute yarn. The basket measures 18" (height) x 17" (diameter) and is made in China. The upper two thirds of the basket is made of cotton/polypropylene rope and the lower one third of the basket is made of jute rope. Two cotton/polypropylene rope handles extend from the top of the basket on opposing sides. See images below:
Image of Basket Detail of Handle
You suggest that the article is properly classified in subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS) (other made up textile articles, other) and state that rulings N304228, I89559 and N236821 indicate that baskets composed of polyester, cotton and/or vegetable fibers are classified under subheading 6307.90.9891. We disagree with your analysis.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means:
(A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
The subject rope basket meets this definition of furniture and shares many characteristics with articles the subject of the following five New York rulings: 1) N315401, November 17, 2020 (Rope Hamper); 2) N240077, April 5, 2013 (Pop-Up Organizer); 3) N146243, February 25, 2011 (Pop-Up Laundry Hamper); 4) N107372, June 4, 2010 (Pop-Up Yard Bag); and 5) N050824, February 18, 2009 (Collapsible Bin), which were all classified as articles of furniture in heading 9403, HTSUS.
We note that the baskets in the first two rulings you cite, N304228 and I89559, in support of classifying the subject basket in subheading 6307.90.9891, HTSUS, are significantly smaller than the subject basket and thus do not meet the Chapter 94 definition of furniture. We note that the bags in the third ruling you cite, N236821, are to be filled with sand or dirt and used for flood or erosion control, and thus do not meet this same definition of furniture.
Based on the previous analysis, the coiled-rope basket, subject of this ruling, is within the meaning of furniture as defined by the ENs to Chapter 94 of the HTSUS, and is therefore classifiable within heading 9403, HTSUS. Specifically, the applicable subheading will be subheading 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.89.6015, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6015, 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, 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 Seth Mazze at seth.mazze.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division