The tariff classification of a paper yarn tray from China

N234293 November 1, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Mathew Samuel Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a paper yarn tray from China Dear Mr. Samuel: In your letter dated September 27, 2012, you requested a tariff classification ruling. You submitted a sample of a storage tray, item number JM7-M321P. The tray measures approximately 14"L x 6-1/2"W x 4"D and features plastic handles on each end. It is made of a fabric of paper yarn (rolled paper) woven with another (unidentified) textile yarn over a paperboard stiffener. The paper yarns made of rolled paper are considered a textile for tariff purposes and the fabric is a textile fabric. Although paperboard is predominant by weight and by bulk, the textile fabric has greater value and distinguishes these items from ordinary paperboard trays. The textile greatly enhances the marketability of the tray, but also relies upon the paperboard frame for support and rigidity. The tray is considered a composite good, made of paperboard and textile fabric. When the essential character of a composite good cannot be determined (as in this instance, for the reasons stated above), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the tray may be classified in Chapter 48 (paperboard) or in Chapter 63 (textile). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the storage tray JM7-M321P will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state in your letter that you believe the correct classification may be in subheading 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). However, the storage tray is considered a textile article for tariff classification purposes, as explained above. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned to you as requested. 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, Thomas J. Russo Director National Commodity Specialist Division