The tariff classification of a receptacle, made of paperboard and plastic, from Germany.

NY F87811 June 14, 2000 CLA-2-48:RR:NC:SP:234 F87811 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of a receptacle, made of paperboard and plastic, from Germany. Dear Ms. Wood: In your letter dated May 22, 2000, you requested a tariff classification ruling on behalf of your client, The Container Store (Dallas, TX). A sample was submitted and will be retained for reference. It is a small container or receptacle consisting of an upright, coated-paperboard tube, 2¼” in diameter by 5½” high, with an affixed plastic bottom and a removable plastic lid. The exterior of the tube is printed with a picture of Santa Claus, and the lid (which is a red-and-white, dome-shaped piece of molded plastic) is meant to represent his hat. You state that this item will be used “as gift wrap or as a container to hold candy, etc.” You also state that since the item is “festive in nature and can be used to ornament a home or gift,” you believe it should be classified in HTS heading 9505, which provides for festive articles. We find, however, that since the product is not a three-dimensional representation of Santa, but is instead a utilitarian receptacle whose smooth surface has merely been printed with his image, it does not qualify for classification in that provision. The applicable subheading for the above-described item will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.2%. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in Germany”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.  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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division