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NY L83249




March 18, 2005

CLA-2-48:RR:NC:SP:234 L83249

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600; 4823.90.6600; 6307.90.9889

Mr. Dennis Jay Summers
Fleetwood Shipping, Inc.
P.O. Box 60137 AMF
Houston, Texas 77205

RE: The tariff classification of paperboard boxes and crocheted ornaments from China.

Dear Mr. Summers:

In your letters dated October 28, 2004 and February 17, 2005, you requested a tariff classification ruling on behalf of Expo International, Inc. (Houston, TX).

A number of samples were submitted for our examination. The first five items are non-corrugated paperboard containers of various kinds, as described below.

The sample marked BX864L, “Craft Treasure Chest,” is a plain brown uncoated paperboard box measuring approximately 4” x 5” x 4”(H). It features a domed, flip-open lid, and appears to be of a kind sold in craft-supply shops to be decorated by the consumer for eventual use as a household trinket box or the like.

The applicable subheading for the BX864L chest will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be Free.

The sample marked BX650BL is a rigid, cylindrical box with a removable lid. It measures approximately 7¾” in diameter by 4¾” in height, and is covered with coated, design-printed paper. It is suitable for general use as a household storage receptacle.

The sample marked HD 313/1914S is very similar to BX650BL except that it is slightly larger and is covered on the exterior with what appears to be design-printed, metallized plastic film.

The sample marked BX930RD is a hexagonal, collapsible container with a wavy upper edge and an open top. It is made of rigid paperboard panels connected together with strips of coated paper that act as hinges. The article is about 6” in diameter by 3½” in height.

The sample marked BX678GL is an oval-shaped container, open at the top, measuring about 9” x 11” x 4”(H). It is made of rigid, continuous paperboard panels having a gold-colored coating on all surfaces. The article is suitable for use as a general-purpose household receptacle.

The applicable subheading for items BX650BL, HD 313/1914S, BX930RD and BX678GL will be 4823.90.6600, HTS, which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

The remaining six items, which you describe as “Christmas ornamentations,” are three-dimensional openwork figurines made of crocheted white cotton yarn. It appears that the articles have been sprayed with adhesive or some other hardener to impart stiffness and allow the figurines to maintain their shape. Each has an affixed loop of ribbon or string to facilitate hanging. The individual samples (each of which bears a hangtag that reads “Krochet Keepsake”) are identified as follows:

CD5075C (snowman, 8” in height)
CD5079A (angel, 7” in height)
CD5072 (cross, 8” in height)
CD5094M (puffed heart, 4½” in height)
CD5095 (star, 3¾” in height)
CD5069 (3 strung snowflakes, each 3” in height)

In describing these crocheted items as “Christmas ornamentations” that will be imported and sold just prior to the onset of the Christmas season, you mention the possibility of classifying them as “festive articles” of heading 9505 of the HTS. However, we find that although some of the items could be considered symbols for festive occasions, they are clearly not limited in use to one holiday, and are therefore not considered festive articles of heading 9505, HTS.

With regard to the construction of these items, you state that they are not made from crocheted fabric, but are crocheted directly from yarn. However, we note that this process of crocheting directly from yarn creates a crocheted fabric. The finished products are thus considered to be made-up articles of crocheted fabric.

The applicable subheading for items CD5075C, CD5079A, CD5072, CD5094M, CD5095 and CD5069 will be 6307.90.9889, HTS, which provides for other (non-enumerated) made-up textile articles. The rate of duty will be 7%.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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