The tariff classification of a paper yarn basket from China

N105463 May 19, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Una Sidlik Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a paper yarn basket from China Dear Ms. Sidlik: In your letter dated May 10, 2010, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. You submitted a paper yarn basket (Item# 802737) that has a bamboo frame. Woven in and out of the 5-16” bamboo strips (set 1-2” apart) are paper yarns. Rolled paper strips create the paper yarns, six of which are glued together to form a buldoc, a narrow fabric of parallel yarns without any crossing yarns, joined by an adhesive. The buldocs are then woven around the bamboo strips that form the basket. The top is finished with braided buldocs; the bottom is all bamboo strips. Paper yarns, and the buldocs produced using them, are considered to be textile for tariff purposes. Glued to the front of each basket is a plush polyester ornament decoration that is embroidered with the phrase “Fa La La La.” You state that there can be three other such ornaments with different phrases, “NO Peaking,” “Deck the Halls,” and “HO! HO! HO!” Please note that none of the baskets can be classified as Festive articles in heading 9505, HTSUS, because they are utilitarian articles and Note 1(v) to Chapter 95, HTSUS, specifically excludes utilitarian articles from classification as Festive articles. The applicable subheading for the paper yarn basket will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample is being retained for official purposes. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division