The tariff classification of a photo prop cut out from China

N259581 December 19, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Jane L. Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 North Charles St., Ste.1200 Baltimore, MD 21201 RE: The tariff classification of a photo prop cut out from China Dear Ms. Taeger: In your letter dated October 8, 2014, you requested a tariff classification ruling on behalf of your client, Unique Industries Inc. The ruling was returned to you for additional information, which was resubmitted to this office on November 25, 2014. The ruling was requested on paper cut outs identified as, UNI15-015 “Chalkboard Photo Props”. One representative sample was submitted for our review. The sample will be retained for future reference. The submitted sample measures approximately 8” (L) x 9 ½” (W). The sample is constructed of coated paper that is die-cut into a cloud-like shape. You state that the imported package will contain 8 paper cut outs along with 9” (L) thin plastic sticks that are used to attach the paper photo props. In your letter you suggest that the item is correctly classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” However, the item does not have any recognized festive motifs, nor is its use limited to a specific festive occasion. The applicable subheading for the photo prop cut out will be 4823.90.6700, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division