The tariff classification of decorative paperboard boxes from the Philippines.

NY C89944 September 21, 1998 CLA-2-48:RR:NC:SP:234 C89944 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of decorative paperboard boxes from the Philippines. Dear Ms. Gibson: In your letter dated June 25, 1998, you requested a tariff classification ruling. The merchandise in question is a set of three "Stackable Snowman Boxes," style 108988. The boxes are cylindrical, have removable lids, and range from about 4" to 5" in diameter and 2 1/2" to 3" in height. They have been painted so that when they are placed on top of one another in the appropriate configuration, they resemble a snowman. The boxes will be imported empty, and appear to be suitable for use as decorative, multipurpose household receptacles. A sample submitted with your inquiry has been analyzed by our laboratory, which finds that the boxes are constructed of paperboard which is lined on both sides with brown paper. As noted above, the boxes are painted/decorated on the exterior surfaces. We find that the snowman motif does not render these boxes "festive articles" for tariff purposes at this time. The applicable subheading for the style 108988 "Stackable Snowman 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 3.4%. The Generalized System of Preferences (GSP) expired at midnight, June 30, 1998. If the program is renewed by the Congress, articles classifiable under subheading 4823.90.6500, HTS, which are products of the Philippines will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations. We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. Your sample is being returned as requested. We regret that it was partially consumed in laboratory analysis. 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