CLA-2-48:RR:NC:SP:234 M84399
Ms. Mei Li
Marubeni America Corporation
450 Lexington Avenue
New York, N.Y. 10017-3904
RE: The tariff classification of paperboard figurines from Japan.
Dear Ms. Li:
In your letters dated May 30 and June 14, 2006, you requested a tariff classification ruling.
Two samples described as decorative cardboard items were submitted for our examination. The first, “female manique,” is a three-dimensional, mannequin-like figurine representing a female torso. It is made of numerous slotted, interconnected pieces of brown corrugated paperboard in various die-cut shapes. It measures approximately 2” x 3½” x 12”(H), and includes a metal stand to facilitate its display in the upright position. The second sample, “swine,” is a 1¾” x 6½” x 3¼”(H) figurine representing a pig. Its composition and construction are the same as described for the first item, but there is no stand. Neither item is coated, printed, or otherwise decorated with extraneous materials.
You state that both items are for ornamental purposes only, and have no utilitarian function. They will be given to your major clients as gifts.
The applicable subheading for the “female manique” and “swine” paperboard figurines will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. 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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division