H330814

 HQ H330814 November 6, 2024 OT:RR:CTF:FTM H330814 TSM CATEGORY: Classification TARIFF NO.: 9602.00.50 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: Tariff Classification of a Plant Basket Replacement Liner Dear Ms. McGuffin, This letter is in response to your request, on behalf of Dollar General Corporation (“DGC” or “Requestor”), dated October 10, 2022, for a binding ruling regarding the tariff classification of a certain plant basket replacement liner under the Harmonized Tariff Schedule of the United States (“HTSUS”). The National Commodity Specialist Division forwarded your request to our office. FACTS: The product at issue is described as a plant basket replacement liner. The Requestor provides: This item is called a Coco replacement liner. It is designed to replace the liner in a plant basket. It is approximately 10 inches in diameter with measurements listed as 10”L x 10”W x 5”H and weighs approximately 0.12 pounds. This product is made by taking coconut fibers, adding glue to the fibers, and finally drying naturally by sunlight. It is continuously turned to heat evenly. After it has dried, the mixture of coconut fiber and glue is placed in a stone mortar and beaten to shape. After the desired shape is achieved, it is again dried naturally by sunlight. A sample plant basket replacement liner was sent to U.S. Customs and Border Protection’s (“CBP”) Laboratory and Scientific Services (“LSS”) for testing. The results, reported in CBP Laboratory Report No. NY20221264, dated March 17, 2023, show that the replacement liner has a structure similar to nonwoven fabric and is composed of a staple fiber web with a polyisoprene type rubber or plastic bonding material to bond the fibers together, compressed into a bowl-shaped product. ISSUE: What is the tariff classification of the plant basket replacement liner? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2024 HTSUS provisions under consideration are as follows: 1404 Vegetable products not elsewhere specified or included * * * 5305 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibers (including yarn waste and garnetted stock) * * * 6307 Other made up articles, including dress patterns * * * 9602 Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin * * * Note 1 to Chapter 63 provides as follows: Subchapter 1 applies only to made up articles, of any textile fabric.  * * * In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 1 to Section XI provides, in relevant part, as follows: This Section does not cover: (c) Cotton linters or other vegetable materials of Chapter 14 * * * The General EN to Chapter 53 provides in relevant part as follows: In general, and with certain exceptions referred to in the Explanatory Note to heading 53.05, this Chapter deals with vegetable textile materials (other than cotton) at the various stages from the raw materials to their transformation into woven fabrics. * * * EN 1 to Chapter 63 provides as follows: SubChapter 1 applies only to made up articles, of any textile fabric. * * * The General EN to Chapter 96 provides, in relevant part, as follows: This Chapter covers carving and moulding materials and articles of these materials, certain brooms, brushes and sieves, certain articles of haberdashery, certain articles of writing and office equipment, certain requisites for smokers, certain toilet articles, certain sanitary absorbent products (sanitary towels (pads) and tampons, napkins and napkin liners and similar articles, of any material) and various other articles not more specifically covered by other headings in the Nomenclature. * * * EN 14.04 provides, in relevant part, as follows: This heading covers all vegetable products, not specified or included elsewhere in the Nomenclature. * * * The heading excludes vegetable materials used as stuffing but specified elsewhere or used principally for other purposes, e.g., wood wool (heading 44.05), cork wool (heading 45.01), coconut fibres (or coir) (heading 53.05) and waste of vegetable textile fibres (Chapter 52 or 53). * * * EN 53.05 provides in relevant part as follows: This heading covers vegetable textile fibres obtained from the leaves or fruit of certain monocotyledonous plants (e.g., coconut, abaca or sisal) or, in the case of ramie, obtained from the stems of dicotyledonous plants of the family urticaceae, and not specified or included in any other heading. These fibres are in most cases coarser and thicker than the textile bast fibres of heading 53.03. Generally they are classified here whether raw, prepared for spinning (e.g., carded or combed into slivers), or in the form of tow or fibrous waste (obtained mainly during combing), yarn waste (obtained mainly during spinning or weaving) or garnetted stock (obtained from rags or scrap rope or cordage, etc.). However, fibres obtained from vegetable materials which, when raw or in certain other forms, fall in Chapter 14 (in particular kapok), are classified here only when they have undergone treatment indicating their use as textile materials, e.g., when they have been crushed, carded or combed in preparation for spinning. The vegetable textile fibres classified here include: Coconut. Coconut fibres (coir) are obtained from the external covering of the nut and are coarse, brittle and brown in colour. They are classified here whether in the mass or in bundles. * * * EN 96.02 provides, in relevant part, as follows: This group includes, on the one hand, moulded and carved articles of various materials, provided those articles are not specified or included in other headings of the Nomenclature (e.g., articles of plastics  Chapter 39, or of ebonite  Chapter 40). It also covers worked unhardened gelatin and articles thereof (other than goods of heading 35.03 or Chapter 49). For the purposes of these materials, the expression “moulded articles” means articles which have been moulded to a shape appropriate to their intended use. On the other hand, materials moulded in the shape of blocks, cubes, plates, bars, sticks, etc., whether or not impressed during moulding, are not included. * * * We first determine whether the subject coir plant replacement liner is a vegetable product classified in Section II, HTSUS, which includes Chapters 6 through 14, HTSUS. Because the plant replacement liner is not described in any other heading of Section II, we consider heading 1404, HTSUS, which covers, among other things, “[v]egetable products not elsewhere specified or included.” EN 14.04 provides, in relevant part, that “[t]his heading covers all vegetable produ

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  The 2024 HTSUS provisions under consideration are as follows:1404 Vegetable products not elsewhere specified or included* * *5305 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibers (including yarn waste and garnetted stock)* * *6307 Other made up articles, including dress patterns* * *9602 Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin* * * Note 1 to Chapter 63 provides as follows: Subchapter 1 applies only to made up articles, of any textile fabric.  * * * In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 1 to Section XI provides, in relevant part, as