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NY C84974

May 27, 1998

CLA-2-48:RR:NC:SP:234 C84974


TARIFF NO.: 4823.90.2000

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

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

Dear Ms. Gibson:

In your letter dated February 26, 1998, you requested a tariff classification ruling.

The item in question is an octagon-shaped, five-inch-tall "paper mache box" (style 108372/108373) with removable lid. The diameter of the box is about 7 inches. Although its purpose was not stated, the box appears to be suitable for use as a decora-tive, multipurpose household receptacle.

A sample accompanying your inquiry has been analyzed by the New York Customs Laboratory, which finds that the box is constructed of a layered combination of chemical bleached pulp fibers, mechanical pulp, repulped paper, and adhesive. In addition, the exterior has been covered with multicolored, surface-decorated paper, while the interior appears to have been lightly painted or whitewashed.

The applicable subheading for the style 108372/108373 lidded box will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache. The rate of duty will be 1.9%.

We regret that because the sample has been consumed in laboratory analysis, it cannot be returned to you as requested.

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. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.


Robert B. Swierupski

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