The tariff classification of polyester felt baskets from China

N309215 February 21, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Ms. Roxann Harry-Potter ALPI USA Inc. 70 East Sunrise Highway, Suite 607 Valley Stream, NY 11581 RE: The tariff classification of polyester felt baskets from China Dear Ms. Harry-Potter: In your letter dated January 24, 2020, you requested a tariff classification ruling on behalf of your client, Orchard Yarn. Your letter was accompanied by a sample three piece set. The sample will be retained for training purposes. The submitted sample, article #100-530, is described as a “Felt Basket” but actually consists of a set of three basket-like containers. The containers are composed of 100 percent polyester non-woven felt fabric and are designed to provide storage for various household items, including knitting supplies, etc. Each collapsible basket-like container is assembled by folding and tucking together a system of flaps that form the sides of the cut to shape piece. The basket shape is held in place with a looped artificial leather strap. In an assembled state, the three baskets measure approximately: 8 x 8 x 4 inches (Small), 10 x 10 x 4 inches (Medium) and 12 x 12 x 4 inches (Large). You suggest in your submission that this item is classifiable under subheading 4202.92, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. As assembled, the baskets appear to be storage containers rather than travel bags or the like; therefore, the three piece set does not meet the terms of the heading for classification as travel bags under subheading 4202.92, HTSUS. The applicable subheading for the “Felt Baskets” will be 6307.90.9889, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 https://hts.usitc.gov/current. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 this ruling, contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division