CLA-2-48:RR:NC:SP:234 C84975
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a papier-mache bowl from the
Philippines.
Dear Ms. Gibson:
In your letter dated February 26, 1998, you requested a
tariff classification ruling.
The item in question is a round, five-inch-tall "paper mache
bowl" (style 108364/108365) with flared sides. The diameter of
the base is 5 inches, while that of the open top is 9 inches.
Although its purpose was not stated, the bowl appears to be suit-
able for use as a decorative, multipurpose household receptacle.
A sample accompanying your inquiry has been analyzed by the
New York Customs Laboratory, which finds that the bowl is
constructed of a layered combination of chemical bleached pulp
fibers, mechanical pulp, repulped paper, and adhesive. In
addition, the article is completely covered with multicolored,
surface-decorated paper.
The applicable subheading for the style 108364/108365 bowl
will be 4823.90.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for articles of papier-mache. The
rate of duty will be 1.9%.
We regret that because the sample has been consumed in
laboratory analysis, it cannot be returned to you as requested.
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 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division