The tariff classification of a papier-mache basket from the Philippines.
Issued June 27, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.2000
Headings: 4823
Product description
It is an off-white, open-topped container measuring about 5 1/2" x 7" x 3 1/2" (H), with a pivoting, bent-wood handle that arches over the top. Its thick, solid, rough-textured walls are decorated with gold-colored accents and with painted flowers in relief. An analysis by the New York Customs Laboratory indicates that the body of the basket is composed of cellulosic pulp fibers held together with a plaster-like substance, and that it may be regarded as a papier-mache type of article.
CBP rationale
The applicable subheading for the basket will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache.
Full text
NY B84508 June 27, 1997 CLA-2-48:RR:NC:SP:234 B84508 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a papier-mache basket from the Philippines. Dear Mr. Liberati: In your letter dated April 11, 1997, on behalf of Don Wasserman International, you requested a tariff classification ruling. A sample identified as a papier-mache basket was submitted and will be retained for reference. It is an off-white, open-topped container measuring about 5 1/2" x 7" x 3 1/2" (H), with a pivoting, bent-wood handle that arches over the top. Its thick, solid, rough-textured walls are decorated with gold-colored accents and with painted flowers in relief. An analysis by the New York Customs Laboratory indicates that the body of the basket is composed of cellulosic pulp fibers held together with a plaster-like substance, and that it may be regarded as a papier-mache type of article. The applicable subheading for the basket 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 2.2%. The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 4823.90.2000, HTS, which are products of the Philippines will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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