The tariff classification of novelty baskets from China

N233197 October 10, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alice Liu Atico International, Incorporated P.O. Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of novelty baskets from China Dear Ms. Liu: In your letter dated August 10, 2012, you requested a tariff classification ruling. You submitted three samples of novelty baskets constructed of 100% polyester plush fabric over a plastic form, item number A081PA01289. The baskets have the stuffed faces of either a rabbit or a duck. The animals have stuffed feet, with rigid covered handles crossing over the top of the basket opening, which is formed by an opening in the animal’s “back.” The baskets will be used to hold candy and decorate the home. The applicable subheading for the plush baskets, item number A081PA01289, 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 these baskets will be sold “during and for the Easter holiday.” However, the baskets and the animals they represent are not recognizable as symbols of the Easter holiday. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned to you. 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, Thomas J. Russo Director National Commodity Specialist Division