Ms. Ciara Walior
8 Bellows Falls Road
Putney, VT 05346
RE: The tariff classification of a paper yarn basket from China
Dear Ms. Walior:
In your letter dated July 14, 2021, you requested a tariff classification ruling. A sample and photographs of a paper yarn basket were submitted with your request. The sample will be retained for training purposes.
SKU #727532010313 is a basket designed and intended for use in a home for decorative storage. The open top, rectangular-shaped basket is composed of 100 percent paper yarns over a steel
wire frame. The wire frame encompasses the top and bottom rims of the basket, which are connected by vertical supports at the corners and handles at each end. The wire frame does not form a basket that is capable of holding items. Rolled paper strips create the paper yarns, six of which are glued together to form a buldoc. The paper yarns made of rolled paper are considered a textile for tariff purposes. Similarly, the buldocs are considered narrow textile fabrics. The buldocs are then woven through the metal wires that form the basket frame. The item measures 10 inches in length by 6 inches in width by 6 inches in height. The basket is lined with a 100 percent polyester woven fabric. The liner measuring 9 inches in length by 5 inches in width by 7 inches in height fits inside the basket and folds over the rim.
You have suggested that the paper yarn basket should be classified under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS); however, the suggested classification is no longer valid as of midnight June 30, 2020. The U.S. International Trade Commission issued Revision 14 effective July 1, 2020, to the HTSUS. Revision 14 changed subheading 6307.90.9889 to subheading 6307.90.9891 for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other."
The applicable subheading for the paper yarn basket will be 6307.90.9891, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Kristine Dodge at email@example.com.
Steven A. Mack
National Commodity Specialist Division