The tariff classification of “Donkey” from Austria, Europe.

N238989 March 22, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Wolfgang List Scottenfeldglasse 1070 Wien 62/2/22 Austria, Europe RE: The tariff classification of “Donkey” from Austria, Europe. Dear Mr. List: In your letter dated February 26, 2013, you requested a tariff classification ruling. The ruling was requested on “Donkey” paper design. You submitted six photos of the item for our examination. In your literature, you indicated that the product would be a computer generated drawing on a paper measuring approximately 24 inches by 33inches. The design is printed by a inkjet printer. The item is cut and made into a three dimensional item that can be used as a mask, lampshade, or decoration. The applicable subheading for the “Donkey” paper design 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/. 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