United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 892392 - NY 892543 > NY 892459

Previous Ruling Next Ruling
NY 892459

November 29, 1993

CLA-2-48:S:N8:234 892459


TARIFF NO.: 4823.70.0000

Ms. Alma R. Carillo-Garza
M. J. Carillo Company, Inc.
P.O. Box 1475
Laredo, Texas 78042-1475

RE: The tariff classification of three-dimensional pictures, made of molded and painted pulp, from Mexico.

Dear Ms. Carillo-Garza:

In your letter dated November 10, 1993, on behalf of Decorel, Inc., you requested a tariff classification ruling.

Samples of articles described as "cast paper artwork" were submitted and will be retained for reference. They are pictures made by a relief process in which wet cotton linters pulp is cast in a mold. That is, the mold raises and contours the surface of the pulp to create a three-dimensional image of a design or picture. After a four-stage drying procedure, the picture is burnished, hand painted, and framed. It appears from the samples that in some cases only small portions of the pictures will be painted, with most of the visual effect imparted merely by the molded white pulp.

The finished product consists of the sheet of molded pulp (about 3 1/2" x 5 1/2") mounted on mat board within a 9" x 11" wooden picture frame with glass window.

The applicable subheading for the "cast paper artwork" will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or pressed articles of paper pulp. The rate of duty will be free.

We note that the samples are not marked with their country of origin. The articles will be required to be so marked (e.g., "Product of Mexico"), legibly and in a conspicuous place, upon importation into the United States.

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

Previous Ruling Next Ruling

See also: