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NY C88121




May 26, 1998

CLA-2-48:RR:NC:2:234 C88121

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.2000

Ms. Lisa Stankiewicz
Fritz Companies, Inc.
3930 W. 29th St. S, Suite 5
Wichita, Kansas 67217

RE: The tariff classification of papier mache shapes and forms, from the Philippines.

Dear Ms. Stankiewicz:

In your letter dated May 18, 1998, on behalf of your customer, Decorator and Craft, Wichita, Kansas, you requested a tariff classification ruling for certain papier mache shapes and forms, from the Philippines. Samples were submitted, which will be retained for reference.

The samples are hollow shapes and forms, of papier mache: an egg (Item 28-0041, 4" x 2 1/2"); a "floppy ear rabbit" (Item 28-4228, 6" x 3 1/2" x 7 1/2"); a skull (Item 28-0096, 8"); and an assortment of pumpkins (Item 28-0099, 12", 9", and 6").

The articles are uniformly light tan in color, the color of the final layer of paper strips applied to the shape. (Old newspapers appear also to have been used in the formation of these articles.) They will not be improved upon by Decorator and Craft; the ultimate purchaser will receive them in their present and imported condition.

Inasmuch as appropriate painting and/or other decoration by the ultimate purchaser could create from these products decorative articles associated with particular holidays, you propose that their classification be "as 9505.90.6000 (Festive,other)."

We disagree. These items are not marketed and sold primarily for particular holidays. They are in fact sold all year long to craft and hobby stores. In their imported condition, they are not decorative articles but are for use in craft projects.

The applicable subheading for these products will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles): Of papier-mache. The rate of duty is 1.9 percent ad valorem.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.

Sincerely,

Robert B. Swierupski

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