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NY 878440

September 24, 1992

CLA-2-48:S:N1:234 878440


TARIFF NO.: 4823.59.4040

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

RE: The tariff classification of a "Handy Memo Holder" (note paper with dispenser/stand) from Taiwan, China or Hong Kong.

Dear Ms. Magyar:

In your letter dated September 15, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It consists of 60 loose, irregularly shaped sheets of plain note paper (roughly 3 1/2 x 5 inches) packed in a disposable cardboard holder designed to stand, easel-like, on a desk, or to be hung on a wall. The product is put up for retail sale in a cellophane wrapper.

The applicable subheading for the #92333 "Handy Memo Holder" with note paper will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for paper (other than printed, embossed or perforated 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.


Jean F. Maguire

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