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NY C81738

November 25, 1997

CLA-2-48:RR:TC:E15 C81738


TARIFF NO.: 4823.90.2000

Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a square paper-mache box from the Philippines.

Dear Ms. Gibson:

In your letter dated November 12, 1997 you requested a tariff classification ruling.

A sample of style # 6727, square paper-mache box was submitted and is being returned, as requested. The box measures 6 inches by 6 inches, with an open top and sides approximately 2 1/2 inches in height. The inside surface is painted blue, while the sides have tulips painted on a white and blue background. The box appears to be suitable for use as an ornamental receptacle or holder of various household items.

The applicable subheading for the style # 6727, square paper-mache box will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of paper-mache. The rate of duty will be 2.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).


A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


William J. Luebkert
Port Director

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