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NY C81738





November 25, 1997

CLA-2-48:RR:TC:E15 C81738

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.2000

Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a square paper-mache box from the Philippines.

Dear Ms. Gibson:

In your letter dated November 12, 1997 you requested a tariff classification ruling.

A sample of style # 6727, square paper-mache box was submitted and is being returned, as requested. The box measures 6 inches by 6 inches, with an open top and sides approximately 2 1/2 inches in height. The inside surface is painted blue, while the sides have tulips painted on a white and blue background. The box appears to be suitable for use as an ornamental receptacle or holder of various household items.

The applicable subheading for the style # 6727, square paper-mache box will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of paper-mache. The rate of duty will be 2.2 percent ad valorem.

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

C81738

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.

Sincerely,

William J. Luebkert
Port Director

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