The tariff classification of textile baskets from China

N344404 December 16, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Cayce Johnson Dollar General 100 Mission RidgeGoodlettsville, TN 37072 RE:  The tariff classification of textile baskets from China Dear Ms. Johnson: In your letter dated December 3, 2024, you requested a tariff classification ruling.  In lieu of samples, photographs of the baskets were provided with your request. SKU #40074801, described as a “Collapsible Fabric Storage Bin,” is a collapsible textile basket designed and intended to be used as a decorative storage container in the home.  The open top, rectangular-shaped basket is composed of 100 percent polyester woven dyed blue printed fabric.  The fabric is folded over a 2.8-millimeter diameter iron wire at the rim and base of the basket and sewn closed.  The item measures 15¾ inches in length by 8¼ inches in width by 11¾ inches in height and features two self-fabric handles sewn to each side for carrying. SKU #40611401, described as “Assorted Size Fabric Bins With Hand Holes,” is a textile basket designed and intended to be used as a decorative storage container in the home.  The open top, rectangular-shaped basket is composed of 100 percent polyester woven, dyed navy fabric on the exterior surface and lined with a 100 percent polyester woven, dyed white fabric.  The basket is held to shape by a 3.1-millimeter diameter iron wire at the rim of the basket and a 100 percent ethylene vinyl acetate copolymer (EVA) plastic foam core.  The basket features a green stegosaurus patch sewn onto the outer front side of the basket and two iron handle cut-outs on each side for carrying.  The basket is available in three sizes: a small size measuring 12 inches in length by 10 inches in width by 9 inches in height, a medium size measuring 14 inches in length by 11 ½ inches in width by 10 inches in height, and a large size measuring 15¾ inches in length by 13 inches in width by 11 inches in height. SKU #40611501, described as “Assorted Size Fabric Bins With Handles,” is a textile basket designed and intended to be used as a decorative storage container in the home.  The open top, round-shaped basket is composed of 100 percent polyester woven, dyed pink fabric on the exterior surface and lined with a 100 percent polyester woven, dyed white fabric.  The basket is held to shape by a 3.1-millimeter diameter iron wire at the rim of the basket and a 100 percent EVA plastic foam core.  The basket features two nylon woven webbing handles on each side for carrying.  The basket is available in three sizes: a small measuring 13 inches in diameter and 8 inches in height, a medium measuring 14 inches in diameter and 9 inches in height, and a large size measuring 15 inches in diameter and 10 inches in height.  You state the baskets can be nested. SKU #40611801, described as “Assorted Size Fabric Bins With Handles,” is a textile basket designed and intended to be used as a decorative storage container in the home.  The open top, rectangular-shaped basket is composed of a 70 percent polyester, 30 percent cotton woven printed fabric on the exterior surface and lined with a 100 percent polyester woven, dyed white, fabric.  The basket is held to shape by a 3.1-millimeter diameter iron wire at the rim of the basket and a 100 percent EVA plastic foam core. The basket features two self-fabric handles sewn to each side for carrying.  The basket is available in three sizes: a small size measuring 16 inches in length by 11 inches in width by 9 inches in height, a medium size measuring 17¼ inches in length by 12¼ inches in width by 11¼ inches in height, and a large size measuring 18½ inches in length by 13½ inches in width by 12½ inches in height. You have suggested that the baskets should be classified under subheading 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.”  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, 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 at https://hts.usitc.gov/.The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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