The tariff classification of a basket from China

N024853 March 20, 2008 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Joseph Stinson Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a basket from China Dear Mr. Stinson: In your letter dated March 13, 2008, you requested a tariff classification ruling. The submitted sample is an XHW FOIL BASKET RECTANGLE (Liss Item #9100087/Mfg. Item #IPB2175-07). The open basket is constructed of twisted metallized strips over a metal wire frame. The strips, in their twisted state, meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The basket measures approximately 16” x 11” x 3”H, with 4” sides that slope inward. There is a carrying handle on each end. The applicable subheading for the basket will be 5609.00.4000, HTSUS, which provides for articles of strip or the like of heading 5404 or 5405, not elsewhere specified, other. The rate of duty will be 3.9% ad valorem. In your letter requesting a binding ruling on this item, you indicated that you thought that the item should be classified under HTSUS subheading 7323.99.9060, which provides for table, kitchen, or other household articles of iron or steel. However, the metal frame would be incapable of holding most items because of the space between the wires. The essential character of the basket is textile for tariff purposes. 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