The tariff classification of a paper yarn basket from China

N239078 March 28, 2013 CLA-2-56:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Mr. Jared Beard Alliance Sales and Marketing 2250 Bush Drive McKinney, TX 75070 RE: The tariff classification of a paper yarn basket from China Dear Mr. Beard: In your original letter dated February 19, 2013, you requested a tariff classification ruling. At our request your office has provided a sample. You submitted a basket made from 2-ply paper yarns. The yarns are each composed of two sheets of paper that have been layered and then cut into 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). The basket has a metal frame. The paper yarns are woven through the metal wires that form the shape of the basket, creating the sides and bottom of the basket. The metal wire frame encompasses the top and bottom rims of the basket, with one wire in the center across the bottom. The wire frame by itself does not form a basket that would be capable of holding items. The two-handled basket measures 5-1/2”H x 12”L x 8-3/4”W, and is designed for use in the home. 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. You suggest that the correct classification for this item is 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, this basket is made of paper yarn of heading 5308, as explained above, not plaiting materials of heading 4601. 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. 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