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NY C86896




May 15, 1998

CLA-2-48:RR:NC:SP:234 C86896

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of paperboard boxes ornamented with plaster-of-Paris overlays, from China.

Dear Mr. Ralston:

In your letter dated May 11, 1998, on behalf of your client, Delhar Canada Limited, you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested.

The first item, identified as #HA8971F/2, is a painted paperboard box having a rectangular base and an arched, flip-open lid. The front panel of the box is ornamented with a molded plaster-of-Paris overlay depicting a cherub in relief. The box measures approximately 4 1/2" x 8" x 5"(H).

The second item, identified as #PB-0061/A, is a painted paperboard box having a cylindrical shape and a removable lid. The top surface of the lid is ornamented with a molded plaster-of-Paris overlay depicting a cherub in relief. This box is about 5" in diameter and 3" in height.

Although at one point your letter refers to these articles as "jewelry boxes," we note that their interiors are totally empty, i.e., they do not have any compartments, fittings, holders or the like. We would thus characterize the boxes as decorative, multi-purpose household receptacles.

The applicable subheading for the #HA8971F/2 and #PB-0061/A ornamented boxes 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 3.4%.

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

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. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.

Sincerely,

Robert B. Swierupski
Director,

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