The tariff classification of lacquer boxes from Russia.

NY 888117 July 20, 1993 CLA-2-48:S:N8:234 888117 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Mr. Kenley A. Tarter 10605 Willowbrook Drive Potomac, Maryland 20854 RE: The tariff classification of lacquer boxes from Russia. Dear Mr. Tarter: In your letter dated June 24, 1993, you requested a tariff classification ruling. The items in question are hand-crafted, ornately decorated boxes with removable lids. Known as "Russian lacquer boxes," they are produced in a variety of sizes and shapes and are typically put on display and/or used for storing trinkets and other small items. Photographs of several boxes, as well as a newspaper article about them, were submitted with your inquiry. The article indicates that the boxes are made of "sturdy papier-mache," in a process involving the layering, rolling and shaping of cardboard that has been soaked in linseed oil. After under- going a long drying process (which yields a product smoother and harder than wood), the boxes are lacquered, burnished, hand painted with illustrations from Russian folk and fairy tales, and lacquered again. The finished boxes generally have red interiors, with the multicolored illustrations appearing on black backgrounds, with gold borders, on the exteriors. The applicable subheading for the Russian lacquer boxes will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache. The rate of duty will be 3.1%. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport