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NY 811566

June 21, 1995

CLA-2-48:S:N3:234 811566


TARIFF NO.: 4823.90.6500

Ms. Caroline M. Shaffer
Fritz Companies, Inc.
550-1 Eccles Avenue
South San Francisco, California 94080

RE: The tariff classification of coated and printed paperboard, cut to size, from China.

Dear Ms Shaffer:

In your letter dated June 9, 1995, on behalf of your client, Institutional Financing Services,you requested a tariff classification ruling. A sample was submitted, which will be retained for reference.

The sample is a rectangular piece of paperboard, coated and printed on one surface, and folded in half. In unfolded condition it measures about 18.5 cm x 16 cm. The printing consists of a picture, printed twice, and the words, printed once, "The garden of life blooms bright with blessings".

You designate this article as Item 6376, "Checkbook Planner Cover", which will be imported separately and assembled with other items or articles for sale in the U.S. You propose classification for it in heading 4820, HTS, as an "other" article of paper or paperboard stationery.

In our opinion the sample, although designated as a numbered article with a specific name, is not sufficiently advanced in its condition as imported to be so classified.

The applicable subheading for articles like the sample will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) coated paper, cut to size or shape. The rate of duty will be 5 percent.

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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