CLA-2-48:RR:NC:SP:234 D81313
Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of a papier-mache article from the
Philippines.
Dear Ms. Fassett:
In your letter dated August 5, 1998, you requested a tariff
classification ruling.
A sample identified as a "Paper Mache Natural 10-inch Garden
Bunny" (#613129 MLTA) was submitted and is being returned to you
as requested. It is a three-dimensional, hollow, molded papier-mache rabbit measuring roughly 4 1/2" x 6" x 10"(H). The surface
has the color of brown, unbleached paper, and is totally "blank,"
i.e., lacking in features such as eyes, nose, mouth, etc. While
you indicate that the article will serve principally as a "home
decoration," it appears that ordinarily it would first have to be
painted or otherwise ornamented to fulfill that purpose.
The applicable subheading for the above-described "Garden
Bunny" 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 1.9%.
We note that the sample is not marked with its country of
origin. When imported into the United States, the merchandise
will be required to be so marked, legibly, in a conspicuous
place, and in a manner sufficiently permanent to reach ultimate
purchasers.
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