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NY J86571

July 14, 2003

CLA-2-48:RR:NC:SP:234 J86571


TARIFF NO.: 4823.90.6600

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 N. Sixth St., Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of decorative paper shapes from China.

Dear Ms. Pankan:

In your letter dated June 26, 2003, you requested a tariff classification ruling. Two samples were submitted for our examination.

Item #435060 is a package of 36 identical “paper cut-outs,” each of which is a piece of stiff white paper that has been die-cut into a star shape measuring approximately 5 inches in diameter. The face of each star has a glossy, solid yellow coating said to be of a water-based varnish.

Item #435050 is a package of 36 die-cut, apple-shaped paper cut-outs having glossy, solid red faces. These are also 5 inches in diameter and are said to be varnished.

Both of the above-described products appear to be suitable for general decorative use. The packaging suggests that the purchaser “use these cheerful silhouettes to brighten up any home or classroom.”

The applicable subheading for the star- and apple-shaped paper cutouts (#435060 and #435050) will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper or paperboardcut to size or shape. The rate of duty will be 0.6%.

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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