NY 865412: The tariff classification of a paper fan from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                       
                              NY 865412

                             AUG 09 1991 


CLA-2-48:S:N1:234 865412

CATEGORY:  Classification

TARIFF NO.: 4823.90.8500

Mr. Melvin E. Lazar
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016


RE:  The tariff classification of a paper fan from Taiwan.

Dear Mr. Lazar:

     In your letter dated July 22, 1991, on behalf of your
client, Interpur International, Inc., you requested a tariff
classification ruling.
         
     A sample was received, and will be retained for reference. 
It is a paper fan, printed with a floral design and other
decoration, trimmed along the outer edge with textile lace-like
openwork, having 23 folds or "pleats", and permanently mounted in
a small wood block so as to stand upright in an open position. 
In such upright open position the fan reaches a height of 11
inches from the surface on which it stands.  It is not designed
to be held in the hand for utilitarian cooling purposes.

     The applicable subheading for the fan, as described, will be
4823.90.8500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other (than certain enumerated)
articles of paper or paperboard.  The rate of duty will be 5.3
percent ad valorem.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport