CBP Ruling N264007 — The tariff classification of a paper yarn basket from China

Tariff classification

Headings: 5609

Product description

The sample that accompanied your letter will be returned to you, as requested. The submitted sample is a rectangular basket measuring 9 ½”L x 7 ½”W x 5”H and constructed from 2-ply paper yarns. The yarns are each composed of two sheets of paper that have been layered and then cut into strips; the strips have been twisted, not merely folded. This twisting creates a paper yarn of heading 5308, Harmonized Tariff Schedule of the United States, (HTSUS). Two paper yarns are then twisted together to create a 2-ply yarn. The basket has a metal frame. The metal wire frame encompasses the top and bottom rims of the basket, with one wire running down the center of the two longer sides and across the bottom. The wire frame by itself does not form a basket that would be capable of holding items. The paper yarns are wrapped around the metal wires and woven through the interspersed vertical paper yarns, spaced approximately 1 ¼” apart, to form the sides and bottom of the basket. You suggest that the correct classification for this item is subheading 4602.19.1800, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). However, this basket is made of paper yarn of heading 5308, as explained above, not plaiting materials of heading 4601.

CBP rationale

items. The paper yarns are wrapped around the metal wires and woven through the interspersed vertical paper yarns, spaced approximately 1 ¼” apart, to form the sides and bottom of the basket. You suggest that the correct classification for this item is subheading 4602.19.1800, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). However, this basket is made of paper yarn of heading 5308, as explained above, not plaiting materials of heading 4601. The applicable subheading for the basket constructed of paper yarn will be 5609.00.4000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 3.9 percent 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/.

Full text

N264007 May 19, 2015 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Ms. Eileen Family OHL Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a paper yarn basket from China Dear Ms. Family: In your letter dated April 10, 2015, you requested a tariff classification ruling on behalf of your client, Primark US Corporation of Cordova, Tennessee. The sample that accompanied your letter will be returned to you, as requested. The submitted sample is a rectangular basket measuring 9 ½”L x 7 ½”W x 5”H and constructed from 2-ply paper yarns. The yarns are each composed of two sheets of paper that have been layered and then cut into strips; the strips have been twisted, not merely folded. This twisting creates a paper yarn of heading 5308, Harmonized Tariff Schedule of the United States, (HTSUS). Two paper yarns are then twisted together to create a 2-ply yarn. The basket has a metal frame. The metal wire frame encompasses the top and bottom rims of the basket, with one wire running down the center of the two longer sides and across the bottom. The wire frame by itself does not form a basket that would be capable of holding items. The paper yarns are wrapped around the metal wires and woven through the interspersed vertical paper yarns, spaced approximately 1 ¼” apart, to form the sides and bottom of the basket. You suggest that the correct classification for this item is subheading 4602.19.1800, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). However, this basket is made of paper yarn of heading 5308, as explained above, not plaiting materials of heading 4601. The applicable subheading for the basket constructed of paper yarn will be 5609.00.4000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 3.9 percent 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/. 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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