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NY 877708

September 9, 1992

CLA-2-48:S:N1:234 877708


TARIFF NO.: 4823.90.2000

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.


Jean F. Maguire

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