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NY N020848

January 11, 2008



TARIFF NO.: 4823.90.8600

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Christmas basket from China

Dear Mr. Crago:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

Photos were submitted of the decorative Christmas basket, item number A072AA03829. In your letter you state that the basket measures approximately 6.5” x 4” x 8” and is composed of ninety percent cardboard and ten percent papier mache. You indicated in a recent telephone conversation that the handle is also made of cardboard material. The basket is decorated with a three dimensional papier mache design depicting a Santa or snowman. It is pictured in the colors green, red, or blue.

The applicable subheading for the Christmas basket will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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