The tariff classification of a felt novelty basket from China

N247478 November 26, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Erin Carrico Dollar Tree Stores, Incorporated 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a felt novelty basket from China Dear Ms. Carrico: In your letter dated October 30, 2013, you requested a tariff classification ruling. You have submitted two samples of novelty baskets, the 5” Felt Easter Basket sku #192566 and the 7” Felt Easter Basket sku #192568. Both baskets are constructed of woven textile fabric and made in the shape of buckets with fabric handles looped across the open top. The baskets all have pictures of Disney characters glued to the outside and “Happy Easter” glued to the handles. Some baskets also have wording, “Happy Easter,” “Oh Boy it’s Spring,” “Hurray for Easter!” and “Spring Delight.” The baskets will be used to hold candy and decorate the home. The applicable subheading for the 5” Felt Easter Basket sku #192566 and the 7” Felt Easter Basket sku #192568, 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 say that these baskets will be imported for use during the Easter holiday. The baskets with Happy Easter on the handles, depicting Disney characters with Easter baskets or holding baby chicks in decorated egg shells can represent the Easter holiday. Utilitarian articles such as baskets 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. However, none of the depictions or wording is considered three dimensional for purposes of this tariff provision. 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 samples 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division