The tariff classification of a papier-mache angel plaque from the Philippines.
Issued February 23, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.2000
Headings: 4823
Product description
It is a full length, painted angel figure (about 16" in height) which was molded out of ground, repulped newspapers mixed with glue. The figure is attached to an arch-shaped, flat wooden background, which has a hinged support on the back, thus enabling the article to stand upright for decorative display (e.g., on a mantel, tabletop or the like). The angel figure holds a metal staff with a star on top, and also has gold-colored metal wings (attached to the backboard). Although in previous correspondence we indicated that a lab analysis of this product would be necessary, the information you recently submitted on the nature of the constituent materials and the manufacturing process (summarized above) has enabled us to determine that the item is essentially an article of papier-mache. Accordingly,
CBP rationale
the applicable subheading for the "angel arch display plaque" will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache.
Full text
NY A80133 February 23, 1996 CLA-2-48:RR:NC:GI:234 A80133 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Rose Althoff Midwest of Cannon Falls P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a papier-mache angel plaque from the Philippines. Dear Ms. Althoff: In your letter dated July 17, 1995, together with a January 25, 1996 follow-up submission of additional information, you requested a tariff classification ruling. A sample identified as an "angel arch display plaque" (item #17330-5) was submitted and is being returned to you. It is a full length, painted angel figure (about 16" in height) which was molded out of ground, repulped newspapers mixed with glue. The figure is attached to an arch-shaped, flat wooden background, which has a hinged support on the back, thus enabling the article to stand upright for decorative display (e.g., on a mantel, tabletop or the like). The angel figure holds a metal staff with a star on top, and also has gold-colored metal wings (attached to the backboard). Although in previous correspondence we indicated that a lab analysis of this product would be necessary, the information you recently submitted on the nature of the constituent materials and the manufacturing process (summarized above) has enabled us to determine that the item is essentially an article of papier-mache. Accordingly, the applicable subheading for the "angel arch display plaque" 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 2.5%. 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. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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