N194826 N1 Ruling Active

The tariff classification of paper yarn placemats from China

Issued December 9, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.4000

Headings: 5609

Product description

You submitted six samples of placemats, SKU numbers 18770938 (natural), 18770946 (brown), 18770954 (black), 18770962 (green), 18770970 (red), and 18770989 (navy). All are constructed from paper strips that were twisted or rolled into paper yarns. The paper yarns are considered textile for tariff purposes. The yarns are twisted around each other in a random pattern forming a circular placemat approximately 15 inches in diameter.

CBP rationale

The applicable subheading for these paper yarn placemats 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

N194826 December 9, 2011 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of paper yarn placemats from China Dear Ms. De Castro: In your letter dated November 22, 2011, you requested a tariff classification ruling. You submitted six samples of placemats, SKU numbers 18770938 (natural), 18770946 (brown), 18770954 (black), 18770962 (green), 18770970 (red), and 18770989 (navy). All are constructed from paper strips that were twisted or rolled into paper yarns. The paper yarns are considered textile for tariff purposes. The yarns are twisted around each other in a random pattern forming a circular placemat approximately 15 inches in diameter. The applicable subheading for these paper yarn placemats 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. 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 samples will be returned as you 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, Robert B. Swierupski Director National Commodity Specialist Division

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