Tariff Classification of Rope Coiled Baskets

HQ H334137 September 27, 2024 OT:RR:CTF:FTM H334137 TSM CATEGORY: Classification TARIFF NO.: 6307.90.98, 9403.89.60 Ms. Denise Smalls Kohl’s Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 Re: Tariff Classification of Rope Coiled Baskets Dear Ms. Smalls: This letter is in response to your request, on behalf of Kohl’s Inc. (“requestor”), dated March 16, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain rope coiled baskets. Your ruling request was forwarded to this office from the National Commodity Specialist Division for a response. Our ruling is set forth below. FACTS: The rope coiled baskets at issue are identified as Style Nos. 33BORST and 313SNMSTM. Style No. 33BORST, described as a “Rope Basket,” is a decorative storage basket designed and intended for use in the home, featuring four of the same textile braided ropes sewn to the front of the basket creating a rainbow design. The requestor states that this basket style is made up from a decorative tubular braid composed of 100 percent cotton textile. The basket is constructed by winding and stitching the braid together to create a round, open-top basket with no handles. The basket measures 10” in height, 11.8” in width, and 11.5” in length. Style No. 313SNMSTM, described as a “Rope Basket,” is a decorative open-top storage basket designed and intended for use in the home. The basket features a space in the design that produces “handles” on both sides. The requestor states that this basket style is made up from a decorative tubular braid composed of 70 percent jute, 24 percent polyester, and 6 percent cotton textile, made by winding and stitching the braid together. The basket is available in three sizes: medium, which is an oval basket measuring 8” in height, 9” in width, and 11.5” in length; large, which is an oval basket measuring 8.5” in height, 11” in width, and 13.5” in length; and x-large, which is a cylindrical basket measuring 15” in height, and 18” in diameter. Samples of both rope coiled basket styles were examined by this office. Samples of both styles were also sent to a U.S. Customs and Border Protection (“CBP”) Laboratory for testing. The results for Style No. 33BORST, reported in CBP Laboratory Report No. NY20230442, dated June 20, 2023, show that the sample is composed of a non-twisted purple braided rope sewn together to form the shape of a basket. The fibers of the braided rope forming the basket are wholly polyester and surround/cover a white non-woven inner polypropylene core fabric. The braided polyester rope has an average decitex of 171627.7 and has the overall composition of 51.1 percent polypropylene and 48.9 percent polyester by weight. Also, the results for Style No. 313SNMSTM, reported in CBP Laboratory Report No. NY20230443, dated August 3, 2023, show that the sample is a braided basket composed of a brown braided rope and a white braided rope, stitched together to make a round basket. The brown rope has a linear density 6914.1 decitex and is composed of a nonwoven core wholly of polypropylene, sheathed by a 32-ply braided layer composed wholly of jute yarns. The white rope has a linear density of 3124.2 decitex and is composed of a nonwoven core wholly of polypropylene, sheathed by a 64-ply braided layer composed of 55.1% polyester and 44.9% cotton blended yarns. ISSUE: What is the tariff classification of the rope coiled baskets at issue? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  The HTSUS provisions under consideration are as follows: 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics * * * 5609 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included * * * 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles * * * 6307 Other made up articles, including dress patterns * * * 9403 Other furniture and parts thereof * * * Note 3 to Section XI provides as follows: For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: Of silk or waste silk, measuring more than 20,000 decitex; Of man-made fibers (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex; Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibers, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (B) Exceptions: Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; Man-made filament tow of chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per meter of chapter 54; Silkworm gut of heading 50.06 and monofilaments of chapter 54; Metalized yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06. * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: Cut otherwise than into squares or rectangles; Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; Cut to size and having undergone a process of drawn thread work; Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * Note 1 to Chapter 63 provides as follows: Subchapter 1 applies only to made up articles, of any textile fabric. * * * Note 2 to Chapter 94 provides as follows: The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; Seats and beds. * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN 3 to Section XI provides the following: For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: Of silk or waste silk, measuring more than 20,000 decitex; Of manmade fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex; Of true hemp or flax:     (i)   Polished or glazed, measuring 1,429 decitex or more; or                       (ii)  Not polished or glazed, measuring more than 20,000 decitex;   Of coir, consisting of three or more plies;   (e)  Of other vegetable fibres, measuring more than 20,000 decitex; or                (f)  Reinforced with metal thread.   Exceptions:  Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; Manmade filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;   Silk worm gut of heading 50.06, and monofilaments of Chapter 54; Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and   Chenille yarn, gimped yarn and loop waleyarn of heading 56.06. * * * GENERAL   In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, manmade fibres, etc.), semimanufactured products (such as yarns and woven fabrics) and the made up articles made from those products… * * * EN to Chapter 63 provides in relevant part: GENERAL This Chapter includes: Under headings 63.01 to 63.07 (subChapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression “made up textile articles” means articles made up in the sense defined in Note 7 to Section XI (see also Part (II) of the General Explanatory Note to Section XI.) * * * EN 2 to Chapter 94 provides in relevant part: The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; Seats and beds. * * * GENERAL For the purposes of this Chapter, the term “furniture” means: 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, caravantrailers or similar means of transport. (It should be noted that, for the 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 also included in this category. The following: (i) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture. (ii) Seats or beds designed to be hung or to be fixed to the wall. Except for the goods referred to in subparagraph (B) above, the term “furniture” does not apply to articles used as furniture but designed for placing on other furniture or shelves or for hanging on walls or from the ceiling. * * * EN 56.07 provides as follows: This heading covers twine, cordage, ropes and cables, produced by twisting or by plaiting or braiding. (1) Twine, cordage, ropes and cables, not plaited or braided. Parts (I) (B) (1) and (2) (particularly the Table) of the General Explanatory Note to Section XI set out the circumstances in which single, multiple (folded) or cabled yarns are regarded as twine, cordage, ropes or cables of this heading. Textile yarn reinforced with metal thread is always classified here and differs from metallised yarn of heading 56.05 in that the metal strand is usually thicker and acts as a reinforcing agent only and not for any ornamental purpose. This group also includes twine, cordage, ropes and cables obtained from fibrillating strip which has been more or less completely split into filaments by twisting. (2) Plaited or braided twine, cordage, ropes and cables. These are in all cases classified here regardless of their weight per metre. They are usually tubular braids which are generally made of coarser materials than the braids of heading 58.08. However, the plaited goods of this heading differ from those of heading 58.08 less by the nature of the yarn used than by the fact that they are tightly plaited, with a compact structure, making them suitable for use as twine, cordage, ropes or cables. In addition, they are usually uncoloured. The most important fibres used in the manufacture of twine, cordage, ropes or cables are hemp, jute, sisal, cotton, coir and synthetic fibres. Twine, cordage, ropes and cables of paper yarn are classified here only if plaited or reinforced with metal thread. Twine, cordage, ropes and cables are used as binder twine, for tying packages, towing, loading, etc. Their crosssection is usually round but some (e.g., some transmission cables) have a square, trapezoidal or triangular section. They are normally unbleached, but may be dyed, impregnated to make them rotproof, formed of different coloured strands, or impregnated, coated, covered or sheathed with rubber or plastics. These products are classified here whether or not cut to length. The heading excludes: Fancy cords as used by confectioners, florists, etc., of heading 56.05. (b) Gimped yarn, chenille yarn and loop waleyarn of heading 56.06. (c)   Articles of heading 56.09. (d)   Milanaise and similar cords and other gimped textile products of heading 58.08. (e)   Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials (heading 59.11). (f)    Scrap twine, cordage, ropes and cables of heading 63.10. (g)   Abrasive coated twine, cord, etc. (heading 68.05). (h)   Articles for gymnastics (heading 95.06).   * * * EN 56.09 provides in relevant part as follows: This heading covers articles of the yarns of Chapters 50 to 55, articles of strip or the like of heading 54.04 or 54.05, and also articles of twine, cordage, rope or cables of heading 56.07, other than those covered by a more specific heading in the Nomenclature. It includes yarns, cordage, rope, etc., cut to length and looped at one or both ends, or fitted with tags, rings, hooks, etc., (e.g., shoe laces, clothes lines, towing ropes), ships’ fenders, unloading cushions, rope ladders, loading slings, dish “cloths” made of a bundle of yarns folded in two and bound together at the folded end, etc. * * * EN 58.08 provides in relevant part as follows: (A) BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED In addition to braids, this part of the heading covers a variety of products in the length, designed for the ornamentation or decoration of articles of apparel (e.g., ladies’ garments, military uniforms, ecclesiastical vestments, theatrical costumes) or of furnishing articles (including furnishings for ships or vehicles). They may be fitted with hooks, clasps, eyelets, rings and the like of purely accessory nature, provided their character as piece goods is not affected; they may also be trimmed with sequins, beads and similar accessories, provided these are not attached by sewn appliqué work in which case they are classified as embroidery in heading 58.10. The products classified here include: (1) Flat or tubular braids. These are obtained by interlacing diagonally yarns, or the monofilament, strip and the like of Chapter 54. In flat braid the threads run diagonally from one edge to the other in a zigzag or more complex fashion, whereas in tubular braid they run spirally; in both cases half of the threads run in one direction and half in the other and interlace according to a fixed pattern which is usually quite simple. In some braids extra threads may be interlaced along the length of the fabric either to give firmness to the edge, or in any ordered sequence to produce pattern effects. Braid is made on special machines known as braiding or spindle machines. Varieties of braid include lacing (e.g., for boot or shoe laces), piping, soutache, ornamental cords, braided galloons, etc. Tubular braid may have a textile core. Braid is used for edging or ornamenting certain articles of apparel (e.g., decorative trim and piping) or furnishing articles (e.g., tiebacks for curtains), as sheathing for electrical wiring, for the manufacture of certain shoes laces, anorak or track suit cords, cord belts for dressing gowns, etc. Such braid differs from the plaited or braided articles of heading 56.07 on account of its looser plaiting and less compact structure. However, the heading excludes braids more specifically covered by other headings and, in particular: Braids made with monofilament of which any crosssectional dimension exceeds 1 mm or with strip and the like of a width exceeding 5 mm, of plastics or with other plaiting materials (heading 46.01). Twine, cordage, rope, cables and braided imitation catgut of heading 56.07. Braided wicks for lamps, stoves, lighters, candles or the like (heading 59.08). Hosepiping and similar tubing (heading 59.09). Transmission or conveyor belts or belting of heading 59.10. Articles for technical uses, of heading 59.11 (e.g., braids of a kind used in industry as packing or lubricating material). Slide fasteners (heading 96.07) and hooks, eyes and press fasteners, of base metal, fixed at intervals on braided tape, provided that the hooks and eyes and press fasteners give the goods their essential character (heading 83.08 or 96.06 as the case may be). * * * In the ruling request, the requestor inquired whether the rope coiled baskets at issue are classified under heading 5607, HTSUS, which provides for “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.” In this regard, we note that while heading 5607, HTSUS, covers twine, cordage, ropes, or cables, finished articles of these materials are classified in heading 5609, HTSUS, which provides for “Articles of y