The tariff classification of a decorative textile paper yarn rabbit from China

N268683 October 14, 2015 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Mr. David Prata CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative textile paper yarn rabbit from China Dear Mr. Prata: In your letter dated September 8, 2015, you requested a tariff classification ruling, on behalf of your client, CVS/health. You have submitted a sample of a decorative 5" Paper Easter Bunny, item number 989679. The bunny (rabbit) is 5" high and 3" wide. It is composed of short twisted strips of paper glued over a rabbit-shaped form composed of polystyrene foam. The paper yarns (twisted strips of paper) are arranged on the form to resemble the rabbit’s fur. The paper yarns are considered textile for tariff purposes. Your supplier suggests that the proper classification of the Paper Easter Bunny is in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof. The decorative textile paper rabbit can be displayed during the spring season of the year and is not intrinsically linked to Easter. Therefore, it is not recognized as a festive motif for Easter and cannot be classified in heading 9505. You suggest that proper classification of the Paper Easter Bunny should be in heading 4602, HTSUS, other articles, made directly to shape from plaiting materials made up from articles of heading 4601. We disagree with your proposed classification. The rabbit is made from paper yarn that is classifiable in heading 5308 and is not composed of plaiting material classified in chapter 46. You also suggest proper classification of the Paper Easter bunny should be in heading 4823, HTSUS, other articles of paper pulp, paper, and paperboard. However, since the paper yarn itself is considered a textile, the rabbit is not an article of paper. It is an article of paper yarn classifiable in heading 5609. The applicable subheading for the 5" Paper Easter Bunny, item number 989679 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. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division