The tariff classification of a plush basket from China

N052044 February 19, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a plush basket from China Dear Mr. Morse: In your letter dated December 31, 2008, and received in our offices on February 17, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted sample is a plush basket (Item Number ea8363/UPC Number 8-48349-07030-4) made of knit fabric (printed to look like a soccer ball) over a stiffener of plastic sheeting. The basket is stuffed with polyfil between the knit fabric and the plastic stiffener. It has a textile fabric interior lining and bottom. The inside diameter of the basket is 5¾” and it is 5” deep. The item features a textile fabric handle over a stiffener. The sample will be retained by this office for official purposes. The applicable subheading for the plush basket 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. 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