CBP Ruling H80968 — The tariff classification of papier-mâché plaques from China.

Tariff classification

HTS codes: 4823.90.2000

Headings: 4823

Product description

Marketing literature indicates that it is a decorative household item designed to be hung indoors or out. The sample is a brownish slab, about 10” x 12” x ¾”, whose face depicts, in relief, a girl with a cat, birds and birdhouses. A painted caption at the top reads, “Welcome Friends.” The back is fitted with a metal sawtooth hanger. (The product is also supplied in a second version having a somewhat different design and a caption reading, “Everything Grows with a Little Love.”) Although your initial submission indicated that the plaque is made of ceramic, you later forwarded information from the vendor stating that it is actually composed of papier-mâché with a surface coating of calcium carbonate. The sample has since been analyzed by the New York Customs Laboratory, which finds it to be of papier-mâché with a decorative, pigmented coating.

CBP rationale

The applicable subheading for the “AKG Garden Stone Wall Plaques” will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mâché.

Full text

NY H80968 July 9, 2001 CLA-2-48:RR:NC:SP:234 H80968 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of papier-mâché plaques from China. Dear Ms. Dorfman: In your letter dated March 23, 2001, together with supplementary information submitted to our Chicago office on April 30, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Inc. A sample identified as an “AKG Garden Stone Wall Plaque” accompanied your inquiry. Marketing literature indicates that it is a decorative household item designed to be hung indoors or out. The sample is a brownish slab, about 10” x 12” x ¾”, whose face depicts, in relief, a girl with a cat, birds and birdhouses. A painted caption at the top reads, “Welcome Friends.” The back is fitted with a metal sawtooth hanger. (The product is also supplied in a second version having a somewhat different design and a caption reading, “Everything Grows with a Little Love.”) Although your initial submission indicated that the plaque is made of ceramic, you later forwarded information from the vendor stating that it is actually composed of papier-mâché with a surface coating of calcium carbonate. The sample has since been analyzed by the New York Customs Laboratory, which finds it to be of papier-mâché with a decorative, pigmented coating. The applicable subheading for the “AKG Garden Stone Wall Plaques” will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mâché. The rate of duty will be 0.9%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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