The tariff classification of a basket liner from New Zealand

N019262 November 8, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ted Lenosky Madan Plastics Inc. 370 North Ave. Cranford, NJ 07016 RE: The tariff classification of a basket liner from New Zealand Dear Mr. Lenosky: In your letter dated Oct. 30, 2007, you requested a tariff classification ruling. You submitted a liner for a fruit picking basket. The complete basket was the subject of New York ruling N019158. The liner is tubular in shape and made of woven nylon fabric; the inside surface is available in a velour fabric to cushion “sensitive skinned fruit.” It contains an interior layer of padding to cushion the fruit. It is open at the top, with no means of closure, and is also open at the bottom. It has no pockets and no other additional features. The top is designed to fit snuggly over the lip of the shell and is secured in place with a drawstring. The open bottom extends down 27” and is designed to fold back over the shell; it is secured on each side by a rope that hooks onto the frame. The sample will be returned as requested. The applicable subheading for the basket liner will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your letter you state that you believe the liner is classifiable in subheading 4202.92.08, HTSUS, which provides for insulated food and beverage bags, with outer surface of textile materials. However, it is not a named article of heading 4202, nor is it a similar container. 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/. 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, Robert B. Swierupski Director, National Commodity Specialist Division