The tariff classification of novelty baskets from China

N233539 October 10, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Ms. Lynn Schab Liss Global, Incorporated 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of novelty baskets from China Dear Ms. Schab: In your letter dated September 18, 2012, you requested a tariff classification ruling. You submitted three samples of novelty baskets constructed of polyester plush fabric over a plastic form. The baskets have the stuffed faces of either a bunny (item number 0-47475-14251-4) or a puppy (item number 0-47475-14250-7). The animals are depicted laying on their “backs.” The baskets each have rigid handles covered with plush fabric, crossing over the top of the basket opening, which is formed by a cracked egg opening in the animal’s “stomach.” The baskets will be used to hold candy and decorate the home. The applicable subheading for the 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. The animals have stuffed feet decorated with the words Happy Easter. However, utilitarian articles are excluded from classification as Festive articles under heading 9505, HTSUS, per Legal Note (1)(v) to Chapter 95. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. Subheading 6307.90, is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for the novelty baskets will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheading… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. 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 as you 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, Thomas J. Russo Director National Commodity Specialist Division