CLA-2-48:RR:NC:SP:234 H83169
Mr. David H. Alten
15 Narwyn Lane
Narbeth, PA 19072
RE: The tariff classification of fans and bags, of paper, from Thailand.
Dear Mr. Alten:
In your letter dated June 27, 2001, you requested a tariff classification ruling on four items, descriptions of which were provided.
The first item is a “hand made wall hanging fan,” 35 inches high by 60 inches wide, said to be composed of mulberry paper and bamboo. We assume that the paper forms the “skin” of the article, while the bamboo is used for the ribs or framework. You indicate that the product will be used as a “wall hanging decoration.”
The applicable subheading for the “hand made wall hanging fan” will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The duty rate will be 1.6%.
The second item is described as a handmade paper bag measuring 8” x 11”. It is said to be composed of mulberry paper, and is intended to be used as a gift bag.
The applicable subheading for the bag will be 4819.40.0040, HTS, which provides for other (than certain enumerated) sacks and bags of paper or paperboard. The duty rate will be 1.6%.
The third item is described as a decorative ceiling mobile, 5” x 15”, made of mulberry paper and wood. We are unable to rule on this item without further information. Please submit a sample of the article, or a clear photo marked to show the identity/composition of its various components, together with a breakdown of materials by weight and by value.
The fourth item is a “hand made hand fan,” 7 x 11 inches, said to be composed of mulberry paper and bamboo. We again assume that the paper forms the skin, while the bamboo provides the framework. The article is designed to be held in the hand and moved back and forth through the air to create a cooling breeze.
The applicable subheading for the “hand made hand fan” will be 4823.90.5000, HTS, which provides for hand fans of paper or paperboard. The duty rate will be 5.1%.
Articles classifiable under subheadings 4823.90.8500, 4819.40.0040 and 4823.90.5000, HTS, which are products of Thailand are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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