CLA-2-48:RR:TC:E15 C81738
Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a square paper-mache box from
the Philippines.
Dear Ms. Gibson:
In your letter dated November 12, 1997 you requested a
tariff classification ruling.
A sample of style # 6727, square paper-mache box was
submitted and is being returned, as requested. The box measures 6
inches by 6 inches, with an open top and sides approximately 2
1/2 inches in height. The inside surface is painted blue, while
the sides have tulips painted on a white and blue background. The
box appears to be suitable for use as an ornamental receptacle or
holder of various household items.
The applicable subheading for the style # 6727, square
paper-mache box will be 4823.90.2000, Harmonized Tariff Schedule
of the United States (HTS), which provides for articles of paper-mache. The rate of duty will be 2.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
C81738
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.
Sincerely,
William J. Luebkert
Port Director
Philadelphia PA
REPLY TO: PORT DIRECTOR, PHILADELPHIA PA 19106