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The tariff classification of papier-mache figures, from China
Issued May 12, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E81314 (May 12, 1999)
Tariff classification
HTS codes: 4823.90.2000
Headings: 4823
Product description
Both styles are papier-mache scarecrow figures, about 4 1/2 inches in height, each standing on a platform decorated with a tiny wicker basket, orange pumpkins, and some moss-like material. The male figure is holding a rake, and the female figure is holding a watering can. Both figures have straw hats. The female figure is wearing a dress made of textile. The male figure has work-jeans painted on his body.
CBP rationale
a rake, and the female figure is holding a watering can. Both figures have straw hats. The female figure is wearing a dress made of textile. The male figure has work-jeans painted on his body. The applicable subheading for these products will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles): Of papier-mache. The rate of duty is 1.6 percent ad valorem.
Full text
NY E81314 May 12, 1999 CLA-2-48:RR:NC:2:234 E81314 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of papier-mache figures, from China Dear Ms. Aldinger: In your letter dated April 12, 1999, you requested a tariff classification ruling for Rite Aid Item #990989, “Scarecrow Doll Decoration”, in two styles: male gender scarecrow figure, and female gender scarecrow figure. Both styles are papier-mache scarecrow figures, about 4 1/2 inches in height, each standing on a platform decorated with a tiny wicker basket, orange pumpkins, and some moss-like material. The male figure is holding a rake, and the female figure is holding a watering can. Both figures have straw hats. The female figure is wearing a dress made of textile. The male figure has work-jeans painted on his body. The applicable subheading for these products will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles): Of papier-mache. The rate of duty is 1.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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