The tariff classification of plush novelty baskets from China

N233538 October 16, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lynn Schab Liss Global, Incorporated 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plush novelty baskets from China Dear Ms. Schab: In your letter dated September 18, 2012, you requested a tariff classification ruling. You submitted a sample of a novelty basket constructed of polyester plush fabric over a plastic form. The baskets are created like the stuffed faces of rabbits in three colors, blue (style 0-47475-68550-9), brown (0-47475-68551-6) and pink (0-47475-68552-3). Each basket has a rigid handle covered with plush fabric crossing over the top of the basket opening, which is formed by an opening in the animal’s “head.” The baskets will be used to hold candy and decorate the home. The applicable subheading for the plush novelty baskets 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 note that these baskets are intended for use during the Easter holiday, and are also 3-D representations of Easter rabbits. However, the baskets and the rabbits they represent are not exclusively used as symbols of the Easter holiday, rather, they are generic. 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/. Your sample 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