United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 878388 - NY 878581 > NY 878441

Previous Ruling Next Ruling
NY 878441

September 24, 1992

CLA-2-48:S:N1:234 878441


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 stationery set from Taiwan, Hong Kong or China.

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. Identified as a "Love Um's Love Letters" set (item 93111), it consists of the following items put up for retail sale in a transparent, heart-shaped plastic pouch: 16 design-printed, heart-shaped sheets of writing paper (roughly 6 x 7 inches), 8 matching envelopes, suitable for mailing, and a strip of small paper stickers, also printed with matching designs.

The applicable subheading for the above-described stationery set will be 4823.51.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. 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

Previous Ruling Next Ruling

See also: