The tariff classification of a papier-mache bowl from the Philippines.

NY C84975 May 27, 1998 CLA-2-48:RR:NC:SP:234 C84975 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a papier-mache bowl from the Philippines. Dear Ms. Gibson: In your letter dated February 26, 1998, you requested a tariff classification ruling. The item in question is a round, five-inch-tall "paper mache bowl" (style 108364/108365) with flared sides. The diameter of the base is 5 inches, while that of the open top is 9 inches. Although its purpose was not stated, the bowl appears to be suit- able for use as a decorative, multipurpose household receptacle. A sample accompanying your inquiry has been analyzed by the New York Customs Laboratory, which finds that the bowl is constructed of a layered combination of chemical bleached pulp fibers, mechanical pulp, repulped paper, and adhesive. In addition, the article is completely covered with multicolored, surface-decorated paper. The applicable subheading for the style 108364/108365 bowl 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 1.9%. We regret that because the sample has been consumed in laboratory analysis, it cannot be returned to you as requested. 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 212-466-5733. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division