The tariff classification of boxes made of interwoven strips of recycled newspaper from Costa Rica

N055510 April 9, 2009 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Julieth Simons-Cornish 9803 N. Grand Duke Circle Tamarac, FL 33321 RE: The tariff classification of boxes made of interwoven strips of recycled newspaper from Costa Rica Dear Ms. Simons-Cornish: In your letter dated March 18, 2009 you requested a tariff classification ruling. The ruling was requested on boxes and various products made of recycled newspaper. A sample of a box was submitted. The other products to be classified are bases, photo frames, baskets, bags and handbags. The sample consists of a rectangular chest-style box with an attached rounded lid, measuring approximately 4” long x 3” wide x 2 ½” high. The sides and lid of the box are constructed of strips of folded recycled newspaper that are interwoven together. The bottom of the box is made of recycled cardboard. All parts of the box are finished in brown stain or paint. The essential character of the box is imparted by the woven paper strips which comprise the most visible part and the greatest area of the box. You suggested classification of the product in heading 4819, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boxes of paper. However, products made of interwoven strips of folded paper are considered to be manufactures of plaiting materials and are excluded from classification in Chapter 48, according to Chapter Note 2 (ij) of Chapter 48, HTSUS. The applicable subheading for boxes made of interwoven strips of paper, as represented by the sample, will be 4602.90.0000, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The general rate of duty will be 3.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on the other products. Your request for a classification ruling should include samples, photographs or other illustrative literature along with a detailed description of the construction of the products. In addition, please give the dimensions of the products and explain how the bases are used. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division