Modification of NY N328585 and NY N326486; Tariff Classification of Decorative Storage Baskets

H342184 December 16, 2025 OT:RR:CTF:FTM H342184 TSM CATEGORY: Classification TARIFF NO.: 6307.90.98 Mr. Ryan Yamashita Jojo Designs LLC 4701 NW 103rd Avenue Sunrise, FL 33351 Re: Modification of NY N328585 and NY N326486; Tariff Classification of Decorative Storage Baskets Dear Mr. Yamashita: This is in reference to NY N328585, dated October 24, 2022, issued to you concerning the tariff classification of certain decorative storage baskets. In that ruling, U.S. Customs and Border Protection (“CBP”) classified decorative storage baskets identified as SKU# Basket-MD, and more precisely “Basket-MD” and “Basket-3PC” under heading 5609, HTSUS, 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.”1 This is also in reference to NY N326486, dated November 4, 2022, which classified a decorative storage basket identified as 2 “Style# 23EB013” and described as “Easter Rope Bunny Basket” under heading 5609, HTSUS. Upon review, we have found the classification of the referenced baskets to be incorrect. For the reasons set forth below, we hereby modify NY N328585 and NY N326486. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs 1 We note that NY N328585 also classified one other product, a cotton basket identified as “Basket – XL,” which is not at issue here. 2 We note that NY N326486 also classified a decorative storage basket identified as “Style #22EB008” and described as “Easter Rope and Water Hyacinth with Bunny Ears Basket,” which is not at issue here. 1 Bulletin, Volume 59, No. 37, on September 10, 2025, proposing to modify NY N328585 and NY N326486, and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice. FACTS: In NY N328585, the merchandise was described as follows: 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 … different sizes and measures: … 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 NY N326486, the merchandise at issue was described as follows: Style# 23EB013, described as an “Easter Rope Bunny Basket,” is a decorative storage basket designed and intended for use in the home. The open top, round- shaped basket is composed of 100 percent polypropylene nonwoven fabric sheathed with a 68.5 percent polyester and 31.5 percent cotton polyester braided rope. The basket is constructed by winding the ? inch diameter braided rope and sewing each layer of rope together. The basket measures 9 inches in diameter by 5 ½ inches in height and features a handle and two bunny ears composed of the same textile rope sewn to the top edge of the basket. The front of the basket features a bunny face composed of two round black felt eyes, a heart shaped pink felt nose, 100 percent polyester black yarn whiskers and mouth, and painted pink cheeks. According to the U.S. Customs and Border Protection (CBP) laboratory analysis, the average decitex of the rope is 213,200 and the overall fiber content of the basket is 61.5 percent polypropylene, 26.4 percent polyester, and 12.1 percent cotton. ISSUE: What is the tariff classification of the decorative storage 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 2 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 * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (b) 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); (c) 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; (d) 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; (e) Cut to size and having undergone a process of drawn thread work; 3 (f) 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 (g) 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 13 applies only to made up articles, of any textile fabric. * * * 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). * * * General EN to Section XI provides in relevant part: In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, man-made fibres, etc.), semi-manufactured 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: (1) Under headings 63.01 to 63.07 (sub-Chapter 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.) 3 Chapter 63 is divided into three subchapters. Subchapter 1 covers headings 6301-6307, HTSUS. 4 * * * 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 cross-section 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 rot-proof, 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. 5 The heading excludes: (a) Fancy cords as used by confectioners, florists, etc., of heading 56.05. (b) Gimped yarn, chenille yarn and loop wale-yarn 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 6 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 zig-zag 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: (a) Braids made with monofilament of which any cross-sectional 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). (b) Twine, cordage, rope, cables and braided imitation catgut of heading 56.07. (c) Braided wicks for lamps, stoves, lighters, candles or the like (heading 59.08). (d) Hosepiping and similar tubing (heading 59.09). (e) Transmission or conveyor belts or belting of heading 59.10. (f) Articles for technical uses, of heading 59.11 (e.g., braids of a kind used in industry as packing or lubricating material). 7 (g) 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 NY N328585 and NY N326486, the decorative storage baskets at issue were classified in heading 5609, HTSUS, 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.” Upon further consideration, we have found this classification to be incorrect. We note that finished articles of twine, cordage, ropes, or cables, classified in heading 5609, HTSUS, must meet the terms of heading 5607, HTSUS, which provides in relevant part for “Twine, cordage, ropes and cables...” In this regard, EN 56.09 further provides that “[t]his heading covers articles … of twine, cordage, rope or cables of heading 56.07.” Because the subject decorative storage baskets are finished articles, we consider whether they are “articles of twine, cordage, rope or cables of heading 56.07,” classified in heading 5609, HTSUS. The decorative storage baskets at issue in NY N328585 are composed of a 100 percent polyester nonwoven fabric sheathed with a 100 percent cotton braided yarn, constructed by winding a 3/8-inch diameter braided coil and sewing each coil together. The decorative storage basket as issue in NY N326486 is composed of 100 percent polypropylene nonwoven fabric sheathed with a 68.5 percent polyester and 31.5 percent cotton polyester braided rope, constructed by winding the ? inch diameter braided rope and sewing each layer of rope together. EN 56.07(2) requires plaited or braided articles of twine, cordage, rope or cables of heading 5607, HTSUS, to be tightly plaited and have a compact structure, providing in relevant part that “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.” Upon examination of the samples of the decorative storage baskets at issue, we have determined that the braided components comprising the baskets are not tightly plated and do not have a compact structure. Accordingly, we find that they are not classified in heading 5609, HTSUS, as articles of twine, cordage, rope or cables of heading 5607, HTSUS. Heading 5808, HTSUS, provides for “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” As discussed above, unlike articles of heading 5607, HTSUS, articles of heading 5808, HTSUS, are not tightly plaited and do not have a compact structure. EN 58.08 further provides in relevant part that braids of this heading “are obtained by interlacing diagonally yarns, or the monofilament, strip and the like of Chapter 54,” and that “in tubular braid [the threads] run spirally; … 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.” Upon examination of the samples of the decorative storage baskets at issue, we have found that, consistent with EN 58.08, both samples are composed of tubular braids made of materials such as polyester, polypropylene, and cotton, that run spirally, half in one direction and half in the other direction. Moreover, they are not tightly plaited and do not have a compact structure. Therefore, we find that the subject baskets are comprised of braids classified in heading 5808, HTSUS. See New York Ruling Letter (“NY”) N257069, dated 8 October 3, 2014 (classifying a 100 percent polyester braid, neither tightly braided nor with a compact structure, in heading 5808, HTSUS); and NY N230959, dated September 14, 2012 (classifying a loosely plaited flat jute braid in heading 5808, HTSUS). Although the decorative storage baskets at issue are comprised of braids classified in heading 5808, HTSUS, which provides in relevant part for “[b]raids in the piece,” we note that they are finished articles constructed from braids, rather than individual braids. Therefore, as finished articles, the baskets are not classifiable in heading 5808, HTSUS. Upon additional review, we find that the decorative storage baskets at issue are “made up” within the meaning of Note 7(f) to Section XI because they are assembled by sewing the braids together. As such, they are classified in heading 6307, HTSUS, which is a basket provision covering other made-up articles, not more accurately described in any other heading of the HTSUS. Specifically, the rope coiled baskets at issue are classified in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” We note that this classification is consistent with CBP rulings currently in effect, classifying similar articles in subheading 6307.90.98, HTSUS. See HQ H334137, dated September 27, 2024 (classifying one style of rope coiled baskets constructed from braids composed of 100 percent cotton textile, and another style of rope coiled baskets composed of 70 percent jute, 24 percent polyester, and 6 percent cotton, with both styles assembled by stitching the braids together, in subheading 6307.90.98, HTSUS); NY N304228, dated May 29, 2019 (classifying a basket constructed from a braid consisting of 70 percent cotton and 30 percent polyester yarns, braided around a 100 percent polyester inner core, in subheading 6307.90.98, HTSUS ); NY N301545, dated November 29, 2018 (classifying a rope storage bin constructed from a braid consisting of 100 percent polyester thread, loosely braided around a 100 percent polyester fabric core, in subheading 6307.90.98, HTSUS); and NY N310223, dated March 27, 2020 (classifying two braided rope bins constructed from a braid consisting of 70 percent polyester and 30 percent cotton yarns, interlaced around a 100 percent polyester fabric core, in subheading 6307.90.98, HTSUS). Based on the foregoing, we conclude that decorative storage baskets SKU# Basket-MD and Style# 23EB013 are classified in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” HOLDING: By application of GRIs 1 and 6, decorative storage baskets SKU# Basket-MD and Style# 23EB013, are classified in heading 6307, HTSUS, and specifically in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” The 2025 general, column one rate of duty is 7% 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 online at: https://hts.usitc.gov. 9 EFFECT ON OTHER RULINGS: NY N328585, dated October 24, 2022, and NY N326486, dated November 4, 2022, are hereby MODIFIED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 10