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NY C80412

October 21, 1997

CLA-2-48:RR:NC:2:234 C80412


TARIFF NO.: 4823.90.8500

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: The tariff classification of paper raffia ribbons, from China

Dear Mr. Thayer:

In your letter dated October 6, 1997, you requested a tariff classification ruling for certain paper articles, which are designated "500RFR9500 Bright Paper Raffia Ribbons". A sample spool, of paper that is olive green in color, was submitted, and will be returned for your further use, as requested.

This article will be marketed at the retail level as an everyday decorative gift wrap accessory. It is paper, said to be uncoated and unbleached kraft paper, approximately 1 1/2" wide, which has been twisted or folded to become paper raffia. It will also be made in steel blue and creme colored paper.

The imported product will be 20 yards of this material, wound on multi-channel spools.

The applicable subheading for this product will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of paper. The rate of duty is 3.7 percent.

You note, correctly, that this article can not be classified in heading 4804 or 4808 on the basis of note 7(A) to chapter 48, based on the width of the paper, as imported.

You suggest that these paper "gift wrap accessories" may classify in subheading 9505.90.4000, as a "festive, carnival or other entertainment article". Heading 9505 is not, however, available for "packagings of paper"; they are excluded by a relevant Explanatory Note.

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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Robert B. Swierupski

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