The tariff classification of a round papier mache box, from the Philippines.

NY C80543 October 22, 1997 CLA-2-48:RR:NC:2:234 C80543 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Al Andrews Senior Import Analyst Bath & Body Works 7 Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a round papier mache box, from the Philippines. Dear Mr. Andrews: In your letter dated October 8, 1997, you requested a tariff classification ruling for certain papier mache boxes. A sample was submitted, and will be returned for your further use, as requested. The sample is a painted round papier mache box measuring 5 3/4" in diameter and 2 1/2" high. A nylon net fabric covers the box and extends an additional 9" above the rim. A decorative 2" torn edge paper imprinted with the repeat "...showered with love..." is glued in place over the nylon net fabric on the outside of the box. A papier mache heart nametag with a circular cutout will be used to gather and close the nylon net fabric at the top. This box will be imported in condition represented by the sample, and then filled with domestic Bath & Body Works, Inc., product and sold at retail as a completed gift set. The box will be imported in four different colors: pink, purple, green, and blue. The applicable subheading for this product will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) packing containers of paper or paperboard: Rigid boxes and cartons. The rate of duty is 3.7 percent. Articles classified in subheading 4819.50.4040, HTS, which are products of the Philippines, 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) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division