The tariff classification of a basket from China

N237925 February 1, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lisa Leven Alliance Sales and Marketing 2250 Bush Drive McKinney, TX 75070 RE: The tariff classification of a basket from China Dear Ms. Leven: In your electronic submission dated Jan. 11, 2013, and a follow-up letter dated Jan. 18, 2013, you requested a tariff classification ruling. With your follow-up letter you submitted a sample of a basket made of paper yarn buldocs woven over a metal frame. A buldoc is a narrow fabric of parallel yarns without any crossing yarns, joined by an adhesive. These buldocs are each composed of six paper yarns. The paper yarns are made of rolled or twisted paper and are considered a textile for tariff purposes. Similarly, the buldocs are considered narrow textile fabrics. The buldocs are then woven to form the basket with a metal wire frame. The basket is considered “made up” of textile fabric according to the terms of Note 7(f) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The basket measures 12” x 5-1/2” x 5” deep. The metal frame without the textile fabric could not hold most items because there is only one cross piece across the bottom; it is the fabric that holds the items inside the basket. The applicable subheading for the basket will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest that the correct classification is in subheading 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. However, as explained above, the paper yarns form a fabric, so this item cannot be classified as an article of yarn. The ruling you cite, N071445, dated Aug. 26, 2009, classified a basket made from paper yarns, not buldocs. 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