CLA-2-48:RR:NC:SP:234 C81149

Mr. Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of papier-mache boxes from the Philippines.

Dear Mr. Andrews:

In your letter dated October 27, 1997, you requested a tariff classification ruling.

A sample identified as a "Paper Mache Forget Me Not Power Box" (style 107566, 107572) was submitted and is being returned to you as requested. It is a rigid container, measuring 9 1/8" square by 4" high, with a removable lid. The center of the lid has a 3" x 2 1/2" heart-shaped cutout which is filled in by wire mesh and surrounded by a raised border. The box is painted in solid wash colors, and the lid is painted with various designs and the words "forget me not."

Although you did not specify the intended application for this product, the box appears to be suitable for use as an ornamental receptacle or holder for household items of various kinds.

The applicable subheading for the above-described box will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache. The rate of duty will be 2.2%.

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 212-466-5733.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division