The tariff classification of a paper yarn storage basket from China

N236011 December 21, 2012 CLA-2-56:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Ms. Martha De Castro Bed Bath & Beyond 700 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a paper yarn storage basket from China Dear Ms. De Castro: In your letter dated November 26, 2012, you requested a tariff classification ruling. The submitted sample is a basket you call a 100% Recycled Paper Tote, SKU #40230030. You describe it as “constructed of interwoven bright colored strands of folded paper.” However, our examination indicates that the strands are each composed of ten or twelve sheets of paper that have been layered and then cut into half-inch strips; the strips have been twisted, not merely folded. This twisting creates a paper yarn of heading 5308, Harmonized Tariff Schedule of the United States, (HTSUS). These paper yarns, running vertically every inch or so, are used to form the shape of the basket, as well as being interlaced horizontally over and under the vertical frame to create the sides and bottom of the basket. The basket measures 7-1/2”H x 13”L x 10-3/4”W, and is designed for use in the home to store magazines or small toiletry items. The applicable subheading for the basket constructed of paper yarn will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9% 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 will be returned as requested, although it has been damaged in our examination. 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