The tariff classification of paper flower decoration from China

N038335 September 30, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Ben Harary Missry Associates 100 S. Washington Avenue Dunellen, NJ 08812 RE: The tariff classification of paper flower decoration from China Dear Mr. Harary: In your letter dated September 11, 2008, you requested a tariff classification ruling. Your original request was submitted on August 27, 2008. On September 11, 2008, we responded with a request for samples of your product. You resubmitted your request with a sample in a letter dated September 11, 2008 which was received by this office on September 15, 2008. You submitted a sample of a crinkled crepe paper flower decoration for our examination which was destroyed during our examination. The one-piece, orange, crinkled crepe paper used to create the flower measures approximately 56” long and 7½” wide. One edge of the crinkled paper is cut into spiked points to make “petals” and the paper is folded and twisted around a piece of metal wire to simulate the flowery design. The 13” long wire is covered with green tissue paper to resemble the stem of a flower. Green crepe paper is added to give the appearance of “leaves”. The applicable subheading for the paper flower decoration will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. 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/. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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