CLA-2-48:RR:NC:SP:234 D84502
Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a papier-mache box from the
Philippines.
Dear Ms. Clarke:
In your letter dated November 12, 1998, you requested a
tariff classification ruling.
A sample identified as a "Papier-Mache Love Letter Heart
Shaped Box w/Lid" (Style # 24203) was submitted and is being
returned to you as requested. The painted box has a diameter of
about 11 1/2 inches and a depth of 2 1/2 inches. The exterior of
the removable lid features a decorative overlay of net fabric.
The item appears to be suitable for use as a multipurpose
household receptacle.
The applicable subheading for the style # 24203 box with lid
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%.
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