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NY 883231

March 18, 1993

CLA-2-48:S:N8:234 883231


TARIFF NO.: 4817.20.4000; 4823.60.0040

Ms. Elaine Hruska
P.E.C. International Traders, Inc.
400 East 56th Street
New York, N.Y. 10022

RE: The tariff classification of certain paper articles from Japan.

Dear Ms. Hruska:

In your letter dated Feb. 2, 1993, you requested a tariff classification ruling.

Samples of two articles were submitted, along with photographs illustrating their production. These will be retained for reference.

One article is a folded paper correspondence card, decorated with floral motifs on the outer surface. It does not bear any personal greeting, message or announcement.

The other article is a rectangular paperboard coaster, about 4 inches square. A small triangular corner is decorated with a similar floral motif.

(The paper of which these articles is made is said to be hand- made. You suggest that this fact places them in a "handicraft category" which is Free of duty. We are not aware of such a category for paper goods; we have attempted to contact you by telephone to discuss this, but have been unable to reach you.)

The applicable subheading for the folded paper correspondence card will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Letter cards, plain postcards, and correspondence cards, of paper or paperboard. The rate of duty will be 3.2 percent.

The applicable subheading for the paperboard coaster will be 4823.60.0040, HTS, which provides for: Other (than certain enumerated) Trays, dishes, plates, cups and the like, of paper or paperboard. The rate of duty will be 4.3 percent.

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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