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NY 877533


August 31, 1992

CLA-2-48:S:N1:234 877533

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.51.0080

Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, FL 33432

RE: The tariff classification of a "Paper Shapes Set" from Hong Kong, Taiwan or China.

Dear Ms. Magyar:

In your letter dated August 13, 1992, you requested a tariff classification ruling.

A sample, identified as a "Paper Shapes Set" (Item 92332), was submitted and will be retained for reference. It consists of the following items put up together for retail sale in a transparent plastic pouch with snap closure: twelve loose, 6 x 8 inch sheets of writing paper, printed with lines and border designs; six matching envelopes, suitable for mailing; twelve "paper shapes" (small, irregularly shaped pieces of paper with space for writing on one side and pictures or designs on the other); and six pressure-sensitive paper stickers. The instructions suggest that the user write letters on the writing paper and messages on the shapes, put them in an envelope, seal with a sticker, and send to a friend.

The applicable subheading for the "Paper Shapes Set" will be 4823.51.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 3%.

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

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