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NY 875187

June 12, 1992

CLA-2-48:S:N1:234 875187


TARIFF NO.: 4823.59.4040; 4820.10.2020

Mr. Fred Shapiro
Fasco (USA) Ltd.
2 Three Gables Road
Morris Twp., NJ 07960

RE: The tariff classification of construction paper, letter tablets and scribble pads from China.

Dear Mr. Shapiro:

In your letter dated June 4, 1992, you requested a tariff classification ruling. Samples of three items were submitted and will be retained for reference.

Item 1 consists of 40 variously colored 9" x 12" sheets of construction paper, put up in pad form with an adhesive strip along one edge and a cardboard backing sheet. You indicate that there will also be a paper cover showing a design or character, but this is missing from the sample.

The applicable subheading for the construction paper will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for printing, writing or other graphic purposes. The rate of duty will be 3%.

Item 2 is a 7" x 11 3/4" letter tablet comprised of 50 sheets of lined, newsprint-like paper, bound along one edge with an adhesive strip and backed by a sheet of cardboard. This product is said to be designed to "allow kids to develop their writing skills."

Item 3 is an 8 1/2" x 11 3/4" "scribble pad" said to be a "blank pad that kids write on." The item consists of 80 sheets of unlined newsprint-like paper, bound along one edge with an adhesive strip and backed by a sheet of cardboard; alternate sheets feature captioned spaces at the bottom for "name" and "age," while the other sheets are printed only with a border design made up of a series of geometric shapes.

The applicable subheading for both the "letter tablet" and the "scribble pad" will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4%.

We note that the samples are not marked with their country of origin. The goods will be required to be so marked upon importation into the United States.

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.


Jean F. Maguire

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