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NY 893419




December 29, 1993

CLA-2-48:S:N8:234 893419

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza (1515 Broadway), 43rd floor New York, N.Y. 10036-8901

RE: The tariff classification of an "expanding accessory box," of paperboard, from China or Taiwan.

Dear Mr. Eisen:

In your letter dated December 22, 1993, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. Known as an "expanding accessory box" (PP 111988), it is a hexagonal-shaped box measuring approximately 5 inches in height and 8 inches in width in its closed condition. Made of stiff paperboard covered with floral-patterned coated paper, it is constructed in such a way that it can be expanded or opened up horizontally to reveal a three-level interior, with the tray-like levels "folding into" one another as the article is closed. It also features a removable lid.

The individual trays or levels are completely flat (i.e., not sectioned or compartmentalized), and devoid of padding or textile liners; you point out that the box is neither specially shaped nor fitted for containing jewelry. It appears that the box is designed to be used in the home for holding and/or displaying virtually any small items, such as keepsakes, stamps, cosmetics, trinkets and the like. It does not appear to be the type of item which would ordinarily be used commercially as a "packing container" for transportation, storage or sale of merchandise.

The applicable subheading for the "expanding accessory box" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%.

We note that the sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States.

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

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