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NY G82639




October 4, 2000

CLA-2-48:RR:NC:SP:234 G82639

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500; 4602.10.1600

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Road
Eden Prairie 55344

RE: The tariff classification of paperboard boxes and rattan baskets from China.

Dear Ms. Pearson:

In your undated letter received here on September 26, 2000, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference.

The first sample, identified as item #T05072, is a heart-shaped paperboard box with a removable lid. It is about 6” in diameter and 2¾” high. All surfaces are covered with a reddish-colored, iridescent coated paper.

The second sample, identified as item #T09227, is another heart-shaped paperboard box with a removable lid. It is about 9” in diameter and 5” high. The outer surfaces are covered with coated paper that has been design-printed with a hearts-and-love motif.

The third sample, identified as item #T09513, is a heart-shaped basket made of interwoven pieces of rattan. (Although some of the rattan pieces are in the form of slender rods, it appears that most are flat strips.) The basket is about 8” in diameter and 3½” high, with a fixed handle that arches an additional 4” above the rim. The sides are completely covered on the exterior with artificial red roses that appear to be made of textile fabric.

You state that all of the above-described articles are intended to be Valentine’s Day decorations, and are sold only during the retail Valentine holiday season. You therefore believe that they should be classified as “festive articles,” in HTS heading 9505.

We find, however, that although the heart is a symbol of Valentine’s Day, the instant products are not used to decorate the home on that day or to entertain in the home on that day. Rather, they will serve as utilitarian receptacles or containers for trinkets or for miscellaneous household items throughout the year. As such, they are not classifiable as “festive articles.”

The applicable subheading for the #T05072 and #T09227 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 2.2%.

The applicable subheading for the #T09513 basket will be 4602.10.1600, HTS, which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials: of rattan or of palm leaf: other than wickerwork. The rate of duty will be 5%.

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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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