The tariff classification of “Handmade Craft Star” from Paraguay.

N237711 February 22, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Mark Sadler Timeless Ventures, Inc 612 East Market Street Marietta, PA 17547 RE: The tariff classification of “Handmade Craft Star” from Paraguay. Dear Mr. Sadler: In your letter dated January 23, 2013 you requested a tariff classification ruling. The sample submitted, “Handmade Craft Star”, consists of paper and wax. The star is made by hand-folding four strips of paper together and dipping it in wax. You state in your request that the item will be used during Christmas or for other types of holidays such as the Fourth of July. The applicable subheading for the “Handmade Craft Star” will be 4823.90.6700, 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: Of coated paper or paperboard: 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/. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division