The tariff classification of a coir basket liner from China

N053840 March 11, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Chris Lundy Import Supervisor UTI 801 Hanover Suite 100 Grapevine, TX 76051 RE: The tariff classification of a coir basket liner from China Dear Mr. Lundy: In your letter dated February 26, 2009, and an undated follow-up received in our office March 6, you requested a tariff classification ruling on behalf of your client, General Foam Plastics/Beckett Corporation, of Norfolk, Virginia. The submitted sample is identified as a coir (coconut fiber) liner that molds into a plastic plant basket. You state that it is constructed of fiber that is extracted from the coconut husk and then dried, pressed, and shaped into a sheet. This coir fabric is then sized and pressed into a mold to shape the liner. The bowl-shaped item measures approximately 11 ½”W x 6”H. The applicable subheading for the coir 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. 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/. The sample will be returned as requested. 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