CLA-2-63:OT:RR:NC:N3:351
Ms. Roxann Harry-Potter
ALPI Customs Brokers
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of a cotton basket from China
Dear Ms. Harry-Potter:
In your letter dated March 22, 2019, you requested a tariff classification ruling on behalf of your client, Orchard Yarn. Sample will be retained.
You submitted a sample you call Art. #100, a cotton basket. The basket is made up from a decorative tubular braid composed of 70 percent cotton and 30 percent polyester. The inner core of the braid is composed of 100 percent polyester. The basket is made by winding and stitching the braid together to create a round, open-topped basket measuring approximately 6 ½ inches high by 10 inches in diameter. The basket features a space in the design that produce “handles” on both sides.
The Explanatory Note (EN) to 56.06, Harmonized Tariff Schedule of the United States, (HTSUS), states the following, in relevant part - This heading covers twine, cordage, ropes and cables, produced by twisting or by plaiting or braiding… we noted that the exemplars cited in the EN include "binder twine, for tying packages, towing, loading, etc." These articles have a more tightly plaited and compact structure, and are customarily used for heavier industrial activities. The braid used to make the basket is a braid that differs from the plaited or braided articles of heading 5607, HTSUS on account of its looser plaiting and less compact structure and is more decorative in nature, therefore the braid is considered a fabric for tariff purposes, not a cord.
The applicable subheading for Art. #100, the cotton basket will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division