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The tariff classification of a paper mache' reindeer from thePhilippines.
Issued August 6, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C89963 (August 6, 1998)
Tariff classification
HTS codes: 4823.90.2000
Headings: 4823
Product description
The submitted sample is identified as item #28-9843, Gold reindeer. This reindeer is made of paper mache' and it has been spray painted a gold color. Your letter of inquiry states that the reindeer is used for decorations during the Christmas holiday season.
CBP rationale
The applicable subheading for the paper mache' reindeer, will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or pressed articles of paper pulp, other: of paper mache'.
Full text
NY C89963 August 6, 1998 CLA-2-95:RR:NC:SP:234 C89963 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Lisa Stankiewicz Fritz Companies, Inc. 3930 W. 29th St. South, Suite 5 Wichita, KS 67217 RE: The tariff classification of a paper mache' reindeer from the Philippines. Dear Ms. Stankiewicz: In your letter received in this office on July 9, 1998, on behalf of your client Decorator and Craft, you requested a tariff classification ruling. The submitted sample is identified as item #28-9843, Gold reindeer. This reindeer is made of paper mache' and it has been spray painted a gold color. Your letter of inquiry states that the reindeer is used for decorations during the Christmas holiday season. You believe that the reindeer should be classified as a festive article. Your catalog is entitled "Holiday 'N' Everyday". Inclusion in that catalog does not indicate that the item is bought and sold as a Christmas decoration. Upon importation the item is merely the silhouette of a deer. Deer are not necessiarly connected with Christmas festivities. The applicable subheading for the paper mache' reindeer, will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or pressed articles of paper pulp, other: of paper mache'. The rate of duty will be 1.9 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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