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NY 881282

December 21, 1992

CLA-2-48:S:N8:234 881282


TARIFF NO.: 4823.90.6500

Mr. David Malina
Silvestri Corporation
2720 North Paulina Street
Chicago, Illinois 60614

RE: The tariff classification of a miniature Christmas cottage, made of paperboard and pine bark, from China.

Dear Mr. Malina:

In your letter dated December 4, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. As you indicate, it is a small replica of a rustic cottage, measuring about 3" x 4" x 5". It is constructed essentially of paperboard, with the exterior walls covered with very thin strips of a material said to be pine bark. The three roof sections are covered with sawdust, and the paperboard base is "landscaped" with bits of dried fern and additional sawdust. We presume that the surfaces of the paperboard have been coated with an adhesive to secure the noted coverings.

You state that the cottage is to be marketed and sold as a Christmas decoration, one of several other cottages that would form a little village for display, perhaps under or near a Christmas tree. However, the item does not have any particular markings, symbols or colors associated with Christmas.

The applicable subheading for the above-described "Pine Bark Cottage" (Item #BR116) will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%.

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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