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NY 861624


APR 03 1991

CLA-2-48:S:N1:234 861624

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Ms. Holly Ann Jacobsen
Mares-Shreve & Associates, Inc.
615 Second Avenue
Seattle, WA 98104

RE: The tariff classification of a paperboard box from China.

Dear Ms. Jacobsen:

In your undated letter (received in our Seattle district office on March 20, 1991), on behalf of Add An Accent, Inc. (Bothell, WA), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a small (approximately 3 x 4 x 6 cm) oval-shaped box with a removable lid. The box, said to be handmade, is constructed of stiff paperboard; it is lined with textile fabric and covered on its exterior with very thin, variously colored strips of wheat straw which have been glued onto the surfaces. You indicate that the product will be sold either as a gift box or as a decorative item.

Your letter mentions the possibility of classifying this article under subheading 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles made directly to shape from plaiting materials. We have reviewed that provision and found it to be inapplicable, since the straw serves merely as a decoration for the box.

The applicable subheading for the above-described box will be 4823.90.8500, HTS, which provides for other (than certain enumerated) articles of paper or paperboard. The rate of duty will be 5.3%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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