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March 30, 1999

CLA-2-48:RR:NC:2:234 D89849

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Ms. Joanne Balice
Import Department
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, Illinois 60195-1930

RE: The tariff classification of a hanging decoration of paper, from India

Dear Ms. Balice:

In your letter dated March 15, 1999, you requested a tariff classification ruling for “Style 61283 Paper Lantern”. A sample was submitted, which will be retained for reference.

The sample is a paper article marketed as a hanging decoration. The header card will read “Paper Lantern”. It is a folded article consisting of four (4) panels of decorated paper, held together along the long edges by black threads, which terminate at the “bottom” in thread tassels about four (4) inches long. The paper panels are 10 inches long by 6 1/2 inches wide. At the “top” of the panels, the threads are arranged so as to form a loop by which the “lantern” may be hung. There is no illuminating device in or with the sample, and no arrangements on it for fastening such a device.

The applicable subheading for this product will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of paper. The rate of duty is 2.6 percent.

Products of India, which are classifiable in subheading 4823.90.8500, HTS, are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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) 637-7060. Sincerely,

Robert B. Swierupski

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