The tariff classification of a tote bag of paper yarn from China.

NY K88675 December 3, 2004 CLA-2-42:RR:NC:TA:341 K88675 CATEGORY: Classification TARIFF NO.: 4202.92.3005 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of a tote bag of paper yarn from China. Dear Mr. Schoenig In your letter dated July 31,2004, you requested a classification ruling. The request is on behalf of Eric Javits, Inc. The submitted sample is identified as a “Squishee Tote”, style number S-3208 It is a shopper form of carrying bag wholly made-up of braided man-made fiber and paper yarns. The braids are in parallel rows similar to a plaited construction. Each braid is of 4 3- ply polyester yarns, 6 synthetic yarns having an apparent width of less than 5mm and 6 paper yarns. The braids are in chief weight of the paper yarns. The shopper has double handles of self-material and dual “Romag” magnetic button closures. The interior is lined and has one zippered wall pocket. The bag is 14 ½” wide at the top and 12” high. The bottom is oval and measures 10” by 5”. Although you had requested sample return, we have previously advised you that the sample had been sent to the Customs Laboratory for examination. You have requested classification within subheading 4602.90, HTSUSA, which provides in part for other articles of plaiting materials. The basis of your request is that the material from which the braids are made-up is essentially of paper strips. The Customs and Border Protection Laboratory and Scientific Services has verified that the paper constituent is in the form of a yarn and is therefore considered a textile material. Laboratory Report # NY20042034, November 11, 2004, is noted. Style S-3208 is wholly made-up of textile materials and not of a plaiting material. Therefore, classification within Heading 4602 is precluded. The applicable subheading for the ”Squishee Tote”, style S-3208, will be 4202.92.3005, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags with outer surface of textile materials, of paper yarns, The duty rate will be 17.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division