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NY I87285

October 25, 2002

CLA-2-48:RR:NC:SP:234 I87285


TARIFF NO.: 4823.90.8600

Mr. Renato M. Tichauer
Shine International Corp.
110 East 59th Street (29th floor)
New York, NY 10022

RE: The tariff classification of a urination assistance device, of paper, from Brazil.

Dear Mr. Tichauer:

In your letter dated October 14, 2002, you requested a tariff classification ruling.

A sample of the item in question was submitted for our examination. It is a cone-like article, made of stiff, heavyweight paper, measuring about 3 inches in diameter at its widest point and 9 inches in length. It is open at both ends. You state that the product is designed to be used by women “so they can urinate standing.” The item, which is presented in flattened (folded) condition, is printed on its exterior with designs and with a simple diagram illustrating its use.

The applicable subheading for the above-described product will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The duty rate will be 1.1%.

Articles classifiable under subheading 4823.90.8600, HTS, which are products of Brazil may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

We note that the sample is not marked with its country of origin. When imported into the United States, the product (or its immediate container) will be required to be so marked (e.g., “Made in Brazil”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient.

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 646-733-3037.


Robert B. Swierupski

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