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NY 889690

September 1, 1993

CLA-2-48:S:N8:234 889690


TARIFF NO.: 4820.10.2010

Mr. Thomas Hardie
Tri-Port Worldwide
366 Pearsall Avenue
Cedarhurst, N.Y. 11516

RE: The tariff classification of a boxed set of stationery articles from Great Britain.

Dear Mr. Hardie:

In your letter dated August 24, 1993, on behalf of your client, Book Express, Inc., you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a rigid paperboard box, 31 cm x 19 cm x 5 cm, containing an illustrated perpetual diary or engagement calendar, an indexed address book, 24 sheets of matching notepaper and 24 quality envelopes. The box is printed with the title, "A Year in the Meadow" and "Collection". It is evident from the make-up of the article, including matching printing on all components, that it will be sold as a set, in the box in which the books, stationery etc., are imported.

The box is not marked to indicate its country of origin, Great Britain.

For tariff purposes, this product will be considered "Goods put up in sets for retail sale" within the context of the General Rules of Interpretation of the Harmonized Tariff Schedules of the United States. It's classification will be that of the component or components which impart the essential character to it, or, if no component may be said to do so, then that of the component whose classification appears last in numerical order among those which equally merit consideration.

The applicable subheading for "A Year in the Meadow" boxed collection as described will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries and address books, of paper or paperboard. The rate of duty will be 4 percent.

The box referred to herein will be required to be marked to indicate the country of origin of this set, "Great Britain", in accordance with all applicable regulations.

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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