The tariff classification of a paper star from India

N026523 May 20, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Kim A. Harper Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 16 Post Office Box 961020 Fort Worth, Texas 76161-0020 RE: The tariff classification of a paper star from India Dear Ms. Harper: In your letter dated April 18, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The submitted sample is designated as SKU2295341 and is made of handmade paper that is die cut and glued. You state in your request that this item is coated with “branzo gold powder” giving it a gold and silver finish. The star has five points and is designed to be hung from the ceiling and used as decoration. You also state that the star will be used primarily at Christmas but can be used on other occasions. The item can be used with electrical fittings but will not be sold with these fittings. You also stated in your letter that these items will be displayed using light kits but your customers would have the option of purchasing the light kits separately. In your ruling request you refer to two New York rulings (N006870 and N011208) which are specifically for the classification of paper lanterns. These items are described as having electrical circuitry included. These items are specifically cited in the Explanatory Notes to Chapter 95 of the Harmonized Tariff Schedule of the United States(HTSUS) as being classifiable in Chapter 95 of the HTSUS. The sample submitted does not include electrical fittings and can be used without a lighting kit if so desired. Therefore, it is the opinion of this office that this merchandise is not similar to the items ruled upon in New York rulings N006870 and N011208. The applicable subheading for the paper star will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles (not enumerated) of coated paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division