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NY D81313

August 20, 1998

CLA-2-48:RR:NC:SP:234 D81313


TARIFF NO.: 4823.90.2000

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

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

Dear Ms. Fassett:

In your letter dated August 5, 1998, you requested a tariff classification ruling.

A sample identified as a "Paper Mache Natural 10-inch Garden Bunny" (#613129 MLTA) was submitted and is being returned to you as requested. It is a three-dimensional, hollow, molded papier-mache rabbit measuring roughly 4 1/2" x 6" x 10"(H). The surface has the color of brown, unbleached paper, and is totally "blank," i.e., lacking in features such as eyes, nose, mouth, etc. While you indicate that the article will serve principally as a "home decoration," it appears that ordinarily it would first have to be painted or otherwise ornamented to fulfill that purpose.

The applicable subheading for the above-described "Garden Bunny" 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 note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.

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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