H334137

 HQ H334137 September 27, 2024 OT:RR:CTF:FTM H334137 TSM CATEGORY: Classification TARIFF NO.: 6307.90.98, 9403.89.60 Ms. Denise Smalls Kohl’s Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 Re: Tariff Classification of Rope Coiled Baskets Dear Ms. Smalls: This letter is in response to your request, on behalf of Kohl’s Inc. (“requestor”), dated March 16, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain rope coiled baskets. Your ruling request was forwarded to this office from the National Commodity Specialist Division for a response. Our ruling is set forth below. FACTS: The rope coiled baskets at issue are identified as Style Nos. 33BORST and 313SNMSTM. Style No. 33BORST, described as a “Rope Basket,” is a decorative storage basket designed and intended for use in the home, featuring four of the same textile braided ropes sewn to the front of the basket creating a rainbow design. The requestor states that this basket style is made up from a decorative tubular braid composed of 100 percent cotton textile. The basket is constructed by winding and stitching the braid together to create a round, open-top basket with no handles. The basket measures 10” in height, 11.8” in width, and 11.5” in length. Style No. 313SNMSTM, described as a “Rope Basket,” is a decorative open-top storage basket designed and intended for use in the home. The basket features a space in the design that produces “handles” on both sides. The requestor states that this basket style is made up from a decorative tubular braid composed of 70 percent jute, 24 percent polyester, and 6 percent cotton textile, made by winding and stitching the braid together. The basket is available in three sizes: medium, which is an oval basket measuring 8” in height, 9” in width, and 11.5” in length; large, which is an oval basket measuring 8.5” in height, 11” in width, and 13.5” in length; and x-large, which is a cylindrical basket measuring 15” in height, and 18” in diameter. Samples of both rope coiled basket styles were examined by this office. Samples of both styles were also sent to a U.S. Customs and Border Protection (“CBP”) Laboratory for testing. The results for Style No. 33BORST, reported in CBP Laboratory Report No. NY20230442, dated June 20, 2023, show that the sample is composed of a non-twisted purple braided rope sewn together to form the shape of a basket. The fibers of the braided rope forming the basket are wholly polyester and surround/cover a white non-woven inner polypropylene core fabric. The braided polyester rope has an average decitex of 171627.7 and has the overall composition of 51.1 percent polypropylene and 48.9 percent polyester by weight. Also, the results for Style No. 313SNMSTM, reported in CBP Laboratory Report No. NY20230443, dated August 3, 2023, show that the sample is a braided basket composed of a brown braided rope and a white braided rope, stitched together to make a round basket. The brown rope has a linear density 6914.1 decitex and is composed of a nonwoven core wholly of polypropylene, sheathed by a 32-ply braided layer composed wholly of jute yarns. The white rope has a linear density of 3124.2 decitex and is composed of a nonwoven core wholly of polypropylene, sheathed by a 64-ply braided layer composed of 55.1% polyester and 44.9% cotton blended yarns. ISSUE: What is the tariff classification of the rope coiled baskets at issue? LAW AND ANALYSIS: Classification under the HTSUS is determined 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 HTSUS provisions under consideration are as follows: 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics * * * 5609 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included * * * 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles * * * 6307 Other made up articles, including dress patterns * * * 9403 Other furniture and parts thereof * * * Note 3 to Section XI provides as follows: For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: Of silk or waste silk, measuring more than 20,000 decitex; Of man-made fibers (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex; Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibers, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (B) Exceptions: Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; Man-made filament tow of chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per meter of chapter 54; Silkworm gut of heading 50.06 and monofilaments of chapter 54; Metalized yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06. * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: Cut otherwise than into squares or rectangles; Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; Cut to size and having undergone a process of drawn thread work; Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * Note 1 to Chapter 63 provides as follows: Subchapter 1 applies only to made up articles, of any textile fabric. * * * Note 2 to Chapter 94 provides as follows: The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; Seats and beds. * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally bi

Classification under the HTSUS is determined 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 HTSUS provisions under consideration are as follows:5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics* * *5609 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included* * *5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles* * *6307 Other made up articles, including dress patterns* * *9403 Other furniture and parts thereof* * *Note 3 to Section XI provides as follows:For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”: Of silk or waste silk, measuring more than 20,000 decitex; Of man-made fibers (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex; Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more plies;(e) Of other vegetable fibers, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (B) Exceptions: Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; Man-made filament tow of chapter 55 and multifilament