United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 893139 - NY 893258 > NY 893151

Previous Ruling Next Ruling
NY 893151




December 17, 1993

CLA-2-48:S:N8:234 893151

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.2000

Ms. Tracy Ann Ehme
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of hand-painted papier-mache lacquer boxes from Russia.

Dear Ms. Ehme:

In your letter dated December 3, 1993, on behalf of Ms. Betsy Ross Koller (Malta, OH), you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a small, rigid, circular box with a slightly convex, removable lid. The item is said to be a hand painted, hand crafted article of lacquered papier-mache. All surfaces have a smooth, glossy finish. The interior is red; the exterior is black, but is decorated on the lid with a multicolored picture and, on the side, with a gold design.

Although the submitted sample box is said to be one of the smaller versions of the product (it is about 2 1/2 inches in diameter and only 1/2 inch high), you state that prices may range between $15 and $250 or more, reflecting variations in size as well as intricacy of hand work. You also note that while consumers could use these boxes to store small articles, "the primary purpose is assumed to be ornamental."

The applicable subheading for the Russian lacquer boxes 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 3.1%.

Articles classifiable under subheading 4823.90.2000, HTS, which are products of Russia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

An adhesive paper label, hand-lettered "Made in Russia," is affixed to the bottom of the sample box. This label satisfies country of origin marking requirements; painting or stamping the boxes with that wording is not necessary.

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

Previous Ruling Next Ruling

See also: