CLA-2-56:OT:RR:NC:N3:351
Mr. Ryan Yamashita
Jojo Designs LLC
4701 NW 103rd Avenue
Sunrise, FL 33351
RE: The tariff classification of textile baskets from China
Dear Mr. Yamashita:
In your letter, dated October 4, 2022, you requested a tariff classification ruling. A sample and photographs of the products were provided to this office and will be retained for training purposes.
SKU# Basket-MD, described as a “Cotton Basket,” is a decorative storage basket designed and intended for use in the home. The open top, oval shaped basket is composed of a 100 percent polyester nonwoven fabric sheathed with a 100 percent cotton braided yarn. The basket is constructed by winding a 3/8-inch diameter braided coil and sewing each coil together. The item features two slit handles. The basket is available in four different sizes and measures: Basket-XL (16½ inches in diameter by 19 inches in height); Basket-MD (14 inches in length by 11 inches in width by 10 inches in height); and Basket-3PC. Basket-3PC is a set of baskets containing one basket measuring 12 inches in length by 9½ inches in width by 5 inches in height and two baskets measuring 8½ inches in length by 5 inches in width by 4 inches in height. The basket is imported, in bulk, into the United States to be fitted with a liner and sold as a set. The basket will not be sold separately.
In understanding the language of the Harmonized Tariff Schedule of the United States (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 “Basket-XL” 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 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.
The aforementioned classification is supported by the analysis provided in NY N319823 dated June 17, 2021.
The applicable subheading for the “Basket-MD” and “Basket-3PC” will be 5609.00.1000, HTSUS, which provides for “which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of cotton.” The rate of duty will be 2.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.1000 and 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 5609.00.1000 and 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, 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