CLA-2-48:S:N1:234 877708
Ms. Elizabeth Howitt
Eco-Brazil Corp.
250 West 94th Street, #13JK
New York, N.Y. 10025
RE: The tariff classification of papier-mache sculptures and
masks from Brazil.
Dear Ms. Howitt:
In your letter dated August 24, 1992, you requested a tariff
classification ruling.
The items in question are said to be hand-made art objects
in the form of papier-mache sculptures and masks. Illustrations
submitted with your inquiry indicate that these objects are
stylized representations of animals or of human faces. They are
for decoration or display and are not suitable for use as toys,
playthings or for other functional applications. The objects are
painted articles said to be made of paper and paste applied to a
wire structure.
The applicable subheading for the papier-mache sculptures
and masks will be 4823.90.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for articles of papier-
mache. The duty rate will be 3.1%.
Articles classifiable under subheading 4823.90.2000, HTS,
which are products of Brazil, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport