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NY 802227

September 28, 1994

CLA-2-48:S:N:N8:234 802227


TARIFF NO.: 4823.90.8500

Ms. Tracy Ann Ehme
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of paper stencils from China.

Dear Ms. Ehme:

In your letter dated September 7, 1994, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a retail package containing four thin, rectangular sheets of paperboard, certain sections of which have been cut out so as to leave spaces forming silhouettes of a reindeer (two identical stencils) or Santa in a sleigh (two identical stencils). All of the stencil sheets measure 9 3/4" x 13 3/4", and are green on one side and gray on the other. No instructions or suggested uses are provided.

The applicable subheading for the "4 Pack Paper Stencil" (Item # 93039) 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 5.3%. 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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