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NY 884280

April 8, 1993

CLA-2-48:S:N8:234 884280


TARIFF NO.: 4823.90.2000

J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, New York 10038

RE: The tariff classification of papier-mache reindeer figures, with trim, from the Philippines.


In your letter dated March 24, 1993, on behalf of your client F.W. Woolworth Company, you requested a tariff classification ruling.

Samples were submitted, which will be returned to you, as requested. They are papier-mache figures of a sitting reindeer, with trimming of unspecified vegetable material. They measure about 6 1/2 inches high by 7 inches long, and are painted silver or gold color. Each reindeer is individually packaged for retail sale in a cellophane bag with printed paperboard header; the header reads "Christmas Decorations".

The applicable subheading for the papier-mache reindeer will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles) of papier-mache. The duty rate will be 3.1 percent ad valorem.

Articles classifiable under subheading 4823.90.2000, HTS, which are products of the Philippines 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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