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The tariff classification of a papier-mache box from the Philippines.
Issued November 24, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D84502 (November 24, 1998)
Tariff classification
HTS codes: 4823.90.2000
Headings: 4823
Product description
The painted box has a diameter of about 11 1/2 inches and a depth of 2 1/2 inches. The exterior of the removable lid features a decorative overlay of net fabric. The item appears to be suitable for use as a multipurpose household receptacle.
CBP rationale
The applicable subheading for the style # 24203 box with lid will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache.
Full text
NY D84502 November 24, 1998 CLA-2-48:RR:NC:SP:234 D84502 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a papier-mache box from the Philippines. Dear Ms. Clarke: In your letter dated November 12, 1998, you requested a tariff classification ruling. A sample identified as a "Papier-Mache Love Letter Heart Shaped Box w/Lid" (Style # 24203) was submitted and is being returned to you as requested. The painted box has a diameter of about 11 1/2 inches and a depth of 2 1/2 inches. The exterior of the removable lid features a decorative overlay of net fabric. The item appears to be suitable for use as a multipurpose household receptacle. The applicable subheading for the style # 24203 box with lid 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 1.9%. 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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