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NY 877537

August 27, 1992

CLA-2-48:S:N1:234 877537


TARIFF NO.: 4823.51.0080; 4817.10.0000; 9503.60.2000

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

RE: The tariff classification of a "Puzzle Stationery 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 was submitted and will be retained for reference. It is a "Puzzle Stationery Set" (Item 92330) consisting of the following items put up for retail sale in a flexible, transparent plastic pouch with snap closure: twelve loose 6 x 8 inch sheets of writing paper, printed with colorful designs; six matching paper envelopes, suitable for mailing; six perforated "puzzle cards," which can be used as jigsaw puzzles after writing a message on them and breaking them apart; a reusable "sticker puzzle" made up of jumbled pictorial stickers which may be arranged and rearranged on a slick board; and a "puzzle pad," which is a 3 x 5 inch pad of paper sheets printed with mazes, connect-the-dot pictures, word scrambles, crossword puzzles, etc.

Although a printed insert provided with the product suggests ways in which the various components can be used together, we find that said components are sufficiently diverse to satisfy more than one need or activity. Accordingly, we are unable to classify them as a "set," for tariff purposes, under a single subheading.

The applicable subheading for the writing paper 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%.

The applicable subheading for the envelopes will be 4817.10.0000, HTS, which provides for envelopes of paper. The rate of duty will be 4%.

The applicable subheading for the puzzle cards, sticker puzzle and puzzle pad will be 9503.60.2000, HTS, which provides for puzzles, other than crossword puzzle books. The rate of duty will be 6.8%.

The value of the pouch and printed insert (both of which are considered packing) should be prorated among the other components.

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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