CBP Rules on Classification of Decorative Baskets, Including as Furniture
Rope-coiled decorative baskets imported by Kohl's are generally classified as made-up textile articles, rather than as ropes, and an especially large version of one of the baskets is big enough to be classified as furniture, CBP said in a Sept. 27 customs ruling.
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Kohl’s had asked CBP in March 2023 for a tariff classification ruling: the company wanted to know whether or not the rope-coiled baskets should be classified under Harmonized Tariff Schedule heading 5607, which provides for “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.”
The baskets in question were two different styles of rope baskets. One style, No. 33BORST, is a decorative storage basket designed and intended for use in the home, featuring four identical textile braided ropes sewn to the front of the basket creating a rainbow design, according to CBP. The decorative tubular braid is composed of 100% cotton textile, and its dimensions are 10 inches in height, 11.8 inches in width and 11.5 in length.
The second style, No. 313SNMSTN, is a decorative open-top storage basket designed and intended for use in the home, according to CBP. It is made by winding and stitching together a decorative tubular braid composed of 70% jute, 24% polyester and 6% cotton textile. This style comes in three sizes: a medium oval basket measuring 8 inches in height, 9 inches in width and 11.5 inches in length; a large oval basket measuring 8.5 inches in height, 11 inches in width and 13.5 inches in length; and an extra-large cylindrical basket measuring 15 inches in height and 18 inches in diameter.
When CBP examined the items, the agency determined that the ropes in the baskets were classifiable in HTS heading 5808 as braids, tassels and similar articles, rather than in heading 5607 as ropes or heading 5609 as finished articles made from those ropes. But as finished articles, the baskets made from those ropes can't be classified in heading 5808, the agency said.
Rather, CBP found that the baskets are “made up” under the definition in Note 7(f) to Section XI, "because they are assembled by stitching the braids together." They should be classified in heading 6307, "which is a basket provision covering other made-up articles, not more accurately described in any other heading" of the HTS, CBP said.
Specifically, for all the baskets except the largest, CBP found them classifiable in subheading 6307.90.98, which provides for “Other made up articles, including dress patterns: Other: Other: Other.”
On the other hand, for the extra-large basket of Style No. 313SNMSTM, CBP found it classifiable in heading 9403. Heading 9403 accounts for “Other furniture and parts thereof,” and this basket functions like furniture because it’s too big to place on a shelf and is designed to be placed on the ground. Its final classification was subheading 9403.89.60, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other.”