The tariff classification of a felt basket from China

N329383 December 2, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Joseph KennyGeodis USA Inc.One CVS DriveWoonsocket, RI 02895     RE: The tariff classification of a felt basket from China Dear Mr. Kenny: In your letter dated November 16, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. In lieu of samples, photographs of a basket were provided with your request. Item 421046, described as an “Easter Basket,” is a decorative basket designed and intended to hold decorated eggs, small gifts, and favors. The open top, round-shaped basket is composed of 100 percent polyester nonwoven felt, dyed orange, fabric. The basket is constructed of eight panels. Each panel, measuring 9 inches tall by 1 inch wide and featuring a rounded top edge, consists of two outer layers of fabric. Each panel is sewn to one another at the sides and to a round bottom panel at the bottom edge. The front of each carrot panel features a sewn zig zag yellow felt applique and a three-prong felt leaf sewn to the top edge. The basket measures 8 inches in diameter by 9 ½ inches in height and features a handle, dyed orange. You have suggested that the “Easter Basket” should be classified under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “festive articles.” We disagree. This basket is a functional utilitarian object that can hold and carry things and is therefore precluded from classification as a festive article by Chapter Note 1(x) to Chapter 95. Alternatively, you have suggested that the “Easter Basket” should be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. 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, 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