CLA-2-63:OT:RR:NC:N3:351
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of felt novelty baskets from China
Dear Ms. Aldinger:
In your letter dated August 27, 2013, you requested a tariff classification ruling.
You submitted samples of two novelty baskets, both called the Felt Figurine Easter Basket, item 9019691. The baskets are both constructed of woven polyester textile fabric with pinked-edge fabric handles. The baskets each measure approximately 5-3/4”L x 10”H. Both baskets have die-cut figures made up of fabric depicting either a rabbit holding a decorated egg or a chick wearing a bowtie and hat. The baskets will be used to hold candy and decorate the home.
The applicable subheading for both Felt Figurine Baskets, item 9019691, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem.
In your letter you say that these baskets will be imported as part of your Easter Novelty Program. The basket depicting the chick with a bowtie and hat does not exclusively represent symbols of the Easter holiday; rather, the chick is generic. However, the basket with the rabbit holding the decorated egg can represent the Easter holiday.
Utilitarian articles such as baskets are excluded from classification as Festive articles under heading 9505, HTSUS, per Legal Note (1)(v) to Chapter 95. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday 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. Subheading 6307.90, is one of the specifically cited tariff numbers eligible for duty-free treatment. However, the bunny and the egg are not considered three dimensional for purposes of this tariff provision.
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 (646) 733-3102.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division