The tariff classification of paper straws from China

N260866 February 2, 2015 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of paper straws from China Dear Ms. Davenport: In your letter dated January 12, 2015, you requested a tariff classification ruling. The ruling was requested on paper straws. Three representative retail package samples were submitted for our review. The samples will be returned to you, as requested. The samples provided with your letter, marketed as “Halloween Paper Straws,” item 15326901, consist of coated, kraft paper drinking straws. Each retail package contains 15 straws. The straws measure approximately 7 ¾” (L) x 6mm in diameter. The decorative straws feature different, printed “Halloween themed” designs. The applicable subheading for the paper straws will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other. The rate of duty will be Free. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division