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NY A83827

May 28, 1996

CLA-2-48:RR:NC:GI:234 A83827


TARIFF NO.: 4823.90.8500; 3924.90.5500; 4817.30.0000; 9609.10.0000 Ms. Meredith Covey
The Gap, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of picture frames, photo albums, stationery sets, and pencils, from China.

Dear Ms. Covey:

In your letter dated May 6, 1996, you requested a tariff classification ruling. Four samples were submitted and are being returned as requested.

Style 259027 is a 6 1/2" x 8" picture frame made of stiff paperboard covered with an inexpensive, solid-color textile fabric. (Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture to the article.) The front of the item has a 3 1/4" x 4 3/4" cutout, covered with a clear plastic sheet, to display a picture (photograph) that would be inserted through an opening at the bottom of the frame. The back of the article incorporates a fold-out stand which allows the frame to be displayed in an upright position on a flat surface.

The applicable subheading for the style 259027 picture frame will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 4.2%.

Style 259028 is a 4 3/4" x 6 1/2" x 2" photo album consisting of numerous plastic-pocket pages permanently bound within a fabric-covered paperboard cover.

The applicable subheading for the style 259028 photo album will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics. The rate of duty will be 3.4%.

Style 259033 is a stationery set put up in the form of a paperboard box containing 12 note cards and 12 matching envelopes, suitable for mailing. The faces of the note cards, which are made of stiff, folded white paper, are printed with assorted pictures, whereas the interiors are completely blank.

The applicable subheading for the style 259033 stationery set will be 4817.30.0000, HTS, which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be 3.4%.

Style 259034 is a 2" x 7 1/2" x 1" flip-open paperboard box containing 12 wood-encased pencils having leads of various colors. An elastic strap, the ends of which are riveted to the bottom of the box, can be wrapped around the top as a closure.

The applicable subheading for the style 259034 boxed pencil assortment will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3% ad valorem.

You state that the above-described pencil boxes will be made in China, where they will be assembled with pencils made in Taiwan. Should you decide to have the pencils made in China, please be aware that they may be subject to anti-dumping duties. In that circumstance, we would recommend that before importation you contact the International Trade Commission at:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733.


Roger J. Silvestri

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