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NY 865412


AUG 09 1991

CLA-2-48:S:N1:234 865412

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Mr. Melvin E. Lazar
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016

RE: The tariff classification of a paper fan from Taiwan.

Dear Mr. Lazar:

In your letter dated July 22, 1991, on behalf of your client, Interpur International, Inc., you requested a tariff classification ruling.

A sample was received, and will be retained for reference. It is a paper fan, printed with a floral design and other decoration, trimmed along the outer edge with textile lace-like openwork, having 23 folds or "pleats", and permanently mounted in a small wood block so as to stand upright in an open position. In such upright open position the fan reaches a height of 11 inches from the surface on which it stands. It is not designed to be held in the hand for utilitarian cooling purposes.

The applicable subheading for the fan, as described, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) articles of paper or paperboard. The rate of duty will be 5.3 percent ad valorem.

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

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