The tariff classification of a decorative sheep of paper yarn from China
Issued October 21, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5609.00.4000
Headings: 5609
Product description
The submitted sample is a decorative sheep of paper yarn. It is constructed of 20% polyfoam (sheep body), 65% paper (covering the body and legs), 5% bamboo, 5% maize, and 5% plastic. It measures approximately 6” long and 6” tall. The paper yarns (twisted strips of paper) are glued to the foam body to look like a wool fleece. The face is plastic and the maize (corn fibers) form a small bow under the sheep’s chin. The legs are bamboo.
CBP rationale
The applicable subheading for the decorative sheep will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included; other.
Full text
N079477 October 21, 2009 CLA-2-56:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Shaketha Miles Pier 1 Imports 100 Pier 1 Level 9 Fort Worth, TX 76102 RE: The tariff classification of a decorative sheep of paper yarn from China Dear Ms. Miles: In your letter dated October 8, 2009, you requested a tariff classification ruling. The submitted sample is a decorative sheep of paper yarn. It is constructed of 20% polyfoam (sheep body), 65% paper (covering the body and legs), 5% bamboo, 5% maize, and 5% plastic. It measures approximately 6” long and 6” tall. The paper yarns (twisted strips of paper) are glued to the foam body to look like a wool fleece. The face is plastic and the maize (corn fibers) form a small bow under the sheep’s chin. The legs are bamboo. The applicable subheading for the decorative sheep will be 5609.00.4000, Harmonized Tariff Schedule of the United States (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. In your letter you state that you believe this item is correctly classifiable in chapter 46, HTSUS, because the paper yarn is suitable for plaiting. However, the paper yarn itself is classifiable in heading 5308, not as plaiting material of chapter 46. Articles of yarn are classifiable in heading 5609. 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/. 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
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