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July 2, 1999

CLA-2-48:RR:NC:SP:234 E83605


TARIFF NO.: 4820.10.2050; 4823.90.8500; 4820.50.0000

Mr. and Mrs. Lee Weiss
1328 S. Ocean Dr.
Ft. Lauderdale, FL 33316

RE: The tariff classification of handicraft articles from Indonesia.

Dear Mr. and Mrs. Weiss:

In your letter dated June 7, 1999, you requested a tariff classification ruling. Five samples were submitted and are being returned to you as requested.

The first sample is a “handicraft book” consisting of numerous 4 ½” x 6” blank paper sheets bound within a paperboard cover. The exterior of the cover is decorated with what appear to be wide strips of dried plant-leaf material (described in your letter as “banana bark”). The back portion of the cover is extended so that it wraps around to the front, where it can be secured by winding an attached grass cord around a fixed button. The book comes equipped with a 4” ballpoint pen, which is held in a paperboard tube attached to the inside of the cover.

The applicable subheading for the “handicraft book” will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 2%.

The second sample is a 3 ¾” x 5” x 1 ¾” desktop “handicraft memo box” containing a quantity of small, loose sheets of blank paper. The box, which features a flip-open lid, is made of paperboard covered with the same kind of plant material described above. A 5” pencil, held by an elastic loop attached to the top of the lid, is also included.

The applicable subheading for the “handicraft memo box” will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 2.6%.

The third sample is a 5 ½” x 6 ½” “handicraft photo frame” with a heart-shaped display area measuring about 3 ½” in diameter. It is made of rigid paperboard whose surfaces are decorated mostly with the above-described plant material, but also, on the face, with a narrow band of patterned woven cloth. The back of the frame incorporates a fold-out stand.

The applicable subheading for the “handicraft photo frame” will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 2.6%.

The fourth sample is a “handicraft photo album” consisting of numerous 9” x 11 ½” blank paperboard sheets (interleaved with thin, translucent paper separator sheets) bound within paperboard covers decorated with strips of plant material. Loops of “grass string” have been threaded through the paperboard pages in appropriate locations to act as corner holders for photographs.

The applicable subheading for the “handicraft photo album” will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 2%.

The fifth sample is identified as a “handicraft flower candle.” It is a heart-shaped candle, packed in a heart-shaped box together with some fragrant roots and a small bottle of citronella oil. Your inquiry does not contain sufficient information for us to rule on this product. If you wish to pursue a ruling on it, please resubmit the sample with a statement indicating whether the candle itself contains any essential oils, fragrances or the like. If it does contain such a substance, provide its specific identity and its percentage by weight. In addition, indicate the purity of the citronella oil supplied in the bottle. Also, please provide information regarding the intended use of this “kit.”

Articles which are classifiable under all of the above HTS subheadings, which are products of Indonesia, are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP is scheduled to expire at midnight on June 30, 1999, and may or may not be renewed by the Congress. We note that the samples are not marked with their country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in Indonesia”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:

4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (301) 734-8896

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 212-637-7060.


Robert B. Swierupski

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