The tariff classification of a fabric basket liner from China

N328559 October 14, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Ryan Yamashita Jojo Designs LLC 4701 NW 103rd Avenue Sunrise, FL 33351 RE: The tariff classification of a fabric basket liner from China Dear Mr. Yamashita: In your letter, dated October 3, 2022, you requested a tariff classification ruling on a fabric basket liner. A sample of the product was provided to this office and will be retained for training purposes. SKU# Basket-XL-WatercolorFloral-PK-GY-PRT, described as a “Fabric Basket Liner,” is a textile liner intended to line, cover, and protect the inside of a basket. The basket liner is composed of 95 percent rayon and 5 percent spandex knitted printed fabric. The two-panel hemmed liner with open top fits inside a basket and folds over the rim. The liner is available in four different sizes and measures: Basket-XL (20 inches in length at the top by 13 inches in length at the bottom by 25 inches in width); Basket-MD (21 inches in length at the top by 12 inches in length at the bottom by 14 inches in width); Basket-3P, one liner (17 ½ inches in length at the top by 10 inches in length at the bottom by 9 inches in width), two liners (11 inches in length at the top by 7 ½ inches in length at the bottom by 6 inches in width). The liner is washable and reusable. The liner is imported, in bulk, into the United States to be fitted with a basket and sold as a set. The liner will not be sold separately and is available in different fabric designs. The applicable subheading for the “Fabric Basket Liner” will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up 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 6307.90.9891, 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 6307.90.9891, 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, including information on exclusions and their effective dates, 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 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division