H342184

H342184 December 16, 2025 OT:RR:CTF:FTM H342184 TSM CATEGORY: Classification TARIFF NO.: 6307.90.98 Mr. Ryan Yamashita Jojo Designs LLC 4701 NW 103rd Avenue Sunrise, FL 33351 Re: Modification of NY N328585 and NY N326486; Tariff Classification of Decorative Storage Baskets Dear Mr. Yamashita: This is in reference to NY N328585, dated October 24, 2022, issued to you concerning the tariff classification of certain decorative storage baskets. In that ruling, U.S. Customs and Border Protection (“CBP”) classified decorative storage baskets identified as SKU# Basket-MD, and more precisely “Basket-MD” and “Basket-3PC” under heading 5609, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.”1 This is also in reference to NY N326486, dated November 4, 2022, which classified a decorative storage basket identified as 2 “Style# 23EB013” and described as “Easter Rope Bunny Basket” under heading 5609, HTSUS. Upon review, we have found the classification of the referenced baskets to be incorrect. For the reasons set forth below, we hereby modify NY N328585 and NY N326486. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs 1 We note that NY N328585 also classified one other product, a cotton basket identified as “Basket – XL,” which is not at issue here. 2 We note that NY N326486 also classified a decorative storage basket identified as “Style #22EB008” and described as “Easter Rope and Water Hyacinth with Bunny Ears Basket,” which is not at issue here. 1 Bulletin, Volume 59, No. 37, on September 10, 2025, proposing to modify NY N328585 and NY N326486, and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice. FACTS: In NY N328585, the merchandise was described as follows: SKU# Basket-MD, described as a “Cotton Basket,” is a decorative storage basket designed and intended for use in the home. The open top, oval shaped basket is composed of a 100 percent polyester nonwoven fabric sheathed with a 100 percent cotton braided yarn. The basket is constructed by winding a 3/8-inch diameter braided coil and sewing each coil together. The item features two slit handles. The basket is available in … different sizes and measures: … Basket-MD (14 inches in length by 11 inches in width by 10 inches in height); and Basket-3PC. Basket-3PC is a set of baskets containing one basket measuring 12 inches in length by 9½ inches in width by 5 inches in height and two baskets measuring 8½ inches in length by 5 inches in width by 4 inches in height. The basket is imported, in bulk, into the United States to be fitted with a liner and sold as a set. The basket will not be sold separately. In NY N326486, the merchandise at issue was described as follows: Style# 23EB013, described as an “Easter Rope Bunny Basket,” is a decorative storage basket designed and intended for use in the home. The open top, round- shaped basket is composed of 100 percent polypropylene nonwoven fabric sheathed with a 68.5 percent polyester and 31.5 percent cotton polyester braided rope. The basket is constructed by winding the ? inch diameter braided rope and sewing each layer of rope together. The basket measures 9 inches in diameter by 5 ½ inches in height and features a handle and two bunny ears composed of the same textile rope sewn to the top edge of the basket. The front of the basket features a bunny face composed of two round black felt eyes, a heart shaped pink felt nose, 100 percent polyester black yarn whiskers and mouth, and painted pink cheeks. According to the U.S. Customs and Border Protection (CBP) laboratory analysis, the average decitex of the rope is 213,200 and the overall fiber content of the basket is 61.5 percent polypropylene, 26.4 percent polyester, and 12.1 percent cotton. ISSUE: What is the tariff classification of the decorative storage 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 2 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 * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (b) 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); (c) 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; (d) 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; (e) Cut to size and having undergone a process of drawn thread work; 3 (f) 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 (g) 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 13 applies only to made up articles, of any textile fabric. * * * 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 binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). * * * General EN to Section XI provides in relevant part: In general, Section XI covers raw materials of the textile industry (silk, wool, cotton, man-made fibres, etc.), semi-manufactured products (such as yarns and woven fabrics) and the made up articles made from those products… * * * EN to Chapter 63 provides in relevant part: General This Chapter includes: (1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression “made up textile articles” means articles made up in the sense defined in Note 7 to Section XI (see also Part (II) of the General Explanatory Note to Section XI.) 3 Chapter 63 is divided into three subchapters. Subchapter 1 covers headin

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 2 

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 * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (b) 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); (c) 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; (d) 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; (e) Cut to size and having undergone a process of dr