The tariff classification of two sewing baskets from the Philippines

N019705 November 28, 2007 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.3000, 3924.90.5600 Mr. Garth Pauley Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of two sewing baskets from the Philippines Dear Mr. Pauley: In your letter dated Nov. 7, 2007, you requested a tariff classification ruling. You submitted two samples. Article 1001315051 is a sewing basket made of polypropylene cords woven through PVC slats; the slats are approximately 1/4” wide and are placed 3/4" apart. The corners of the sewing box are reinforced with cardboard. The inside is lined with woven polyester fabric. The lid is attached with two metal hinges and closes with a metal hook. The inside of the lid has a pocket held closed with elastic; there is a 2½” pincushion above the pocket. A clear plastic tray, 1¾” deep with four compartments, fits into the basket. The applicable subheading for article 1001315051 will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of cordage not elsewhere specified, of man-made fibers. The rate of duty will be 3.9% ad valorem. Article 1024322049 is a sewing basket made of molded plastic with a plastic handle and a plastic lid that is padded and covered with textile fabric. The basket is approximately 7½” in diameter and 4” deep. The interior surface is covered in woven fabric. The lid is attached with a metal hinge and closes with a snap tab. The inside of the lid has a pocket held closed with elastic; there is a 2½” pincushion above the pocket. A clear plastic tray, 1½” deep with four compartments, fits into the basket. The applicable subheading for article 1024322049 will be 3924.90.5600, HTSUS, which provides for other household articles of plastics: other: other. The duty rate will be 3.4% ad valorem. Articles classifiable under subheading 3924.90.5600, HTSUS, which are products of the Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP." You suggest that both sewing baskets be classified in subheading 6307.90.9889, HTSUS, which provides for other made up textile fabric articles. However, the essential character of article 1001315051 is imparted by the polypropylene cords, not any textile fabric. Similarly, the essential character of article 1024322049 is imparted by the plastic base and handle. The samples will be returned as requested. 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