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NY C88403

June 3, 1998

CLA-2-48:RR:NC:SP:234 C88403


TARIFF NO.: 4823.90.2000

Ms. Lisa Stankiewicz
Fritz Companies, Inc.
3930 W. 29th Street, Suite #5
Wichita, KS 67217

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

Dear Ms. Stankiewicz:

In your letter dated May 19, 1998, on behalf of your client, Decorator and Craft, you requested a tariff classification ruling. Three samples, along with copies of some pages from your client's catalog, were submitted and will be retained for reference.

Item 28-3838 is a set of two "Paper Mache Candy Cane Boxes." These are plain brown J-shaped boxes with removable lids. They measure roughly 2 1/2" x 9 1/2" x 17" and 4" x 11" x 19", respectively. Since you state that the boxes will not be "improved upon" by your client, we presume that they are meant to be decorated by the ultimate purchaser (individual consumer).

Item 28-3953 is a set of three "Paper Mache Santa Bags." These are fairly rigid, open-topped box-like articles whose appearance resembles that of brown paper shopping bags. A pair of twisted-paper cord carrying handles is attached at the top of each "bag." The items range in size from about 4" x 5" x 6" to 7" x 8" x 9". The front panel of the largest "bag" incorporates a molded, uncolored image of a Santa-Claus face in relief, while the other two bags are plain. Since you again state that your client will not alter these products, it is assumed that they are intended to be decorated by the ultimate purchaser.

While you suggest that the above-described goods are classifiable as "articles for Christmas festivities," in subheading 9505.10 (HTS), we disagree. We find that they are in the nature of craft-project items sold year round, and that in their imported condition they are not three-dimensional representations of recognized holiday motifs.

The applicable subheading for items 28-3838 and 28-3953 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%.

Your inquiry does not provide enough information for us to rule on the third item, "Paper Mache Half Deer" (#28-9843). This product, which is a gold-colored representation of a sitting deer figure, is claimed to be a Christmas decoration. However, the packaging and the catalog sheets lack any indication that it is marketed or sold as such. If you wish to pursue a ruling on this item, please explain where, how and when it is sold and marketed, and provide supporting literature, documentation or the like.

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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