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HQ 950362


December 3, 1991

CLA-2 CO:R:C:T 950362 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Ms. Joan L. Burke
Gold Coast Trade International, Ltd.
2411 Bluebird Drive
Jefferson City, MP 65109

RE: Dyed paper cuttings; other articles of paper.

Dear Ms. Burke:

This is in response to your letter dated September 13, 1991, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA). Two samples of the merchandise in question were submitted and are described below.

FACTS:

The merchandise at issue consists of two dyed paper cuttings from China. The samples are in the shape of animals and are cut from extremely thin, lightweight paper. The cuttings are very detailed and have been brilliantly colored with dyes.

ISSUE:

The issue presented is whether the dyed paper cuttings are properly classifiable under the provision for other articles of paper.

LAW AND ANALYSIS:

Heading 4823, HTSUSA, provides, inter alia, for "other" articles of paper. It is a residual provision for articles of paper that are not more specifically described in Chapter 48 or elsewhere in the Nomenclature. The merchandise in question consists of paper cuttings in the shape of animals. Since there are no more specific headings that describe these articles, the paper cuttings are classifiable in heading 4823.

HOLDING:

The paper cuttings at issue are classifiable in subheading 4823.90.8500, HTSUSA, under the provision for other...articles of paper pulp, paper...: other: other: other: other; other. They are dutiable at the rate of 5.3 percent ad valorem.

Sincerely,


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