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NY 856157

CLA-2-48:S:N:N1:234 856157


TARIFF NO.: 4817.20.4000; 4823.59.4040; 4820.10.2020

Mr. V. Ledsham
IML Art Gallery
8219 - 109 Street
Edmonton, Alberta, Canada T6G 1C9

RE: The tariff classification of various stationery items from Canada.

Dear Mr. Ledsham:

In your letter dated August 27, 1990, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference, described by you as follows:

Notecard Packs: 10 printed notecards with 10 envelopes, in plastic wallet.

Notepaper Packs: 12 printed notesheets, 12 unprinted notesheets, 12 envelopes in plastic wallet.

Gift Packs: 6 printed notecards, 6 printed notesheets, 6 unprinted notesheets, 12 envelopes, in plastic wallet.

Feature Cards: Single notecard with envelope, in plastic sleeve.

Pet Pads: 20 printed small notesheets, bound, shrinkwrapped.

All these products, except Pet Pads, are considered to be "goods put up in sets for retail sale", and are classifiable in all cases as if they consisted of one component, only, the component to be selected according to rules of construction set forth in the Harmonized Tariff Schedule. Accordingly, Notecard Packs and Feature Cards are classifiable in subheading 4817.20.4000, Harmonized Tariff Schedules (HTS), which provides for: Correspondence cards, of paper or paperboard. The rate of duty, generally, is 3.2 percent ad valorem. such products which have originated in the territory of Canada, will be entitled to a 1.9 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Notepaper Packs and Gift Packs are classifiable in subheading 4823.59.4040, HTS, which provides for: Other paper and paperboard, cut to size or shape, of a kind used for printing, writing, or other graphic purposes, other (than certain enumerated kinds). The rate of duty, generally purposes, other (than valorem. Canadian products of this kind, under FTA as indicated above, will be entitled to a 1.8 percent rate of duty.

Pet Pads are classification in subheading 4820.10.2020, HTS, which provides for: Memorandum pads, of paper. The rate of duty, generally, is 4 percent ad valorem; Canadian products under FTA will be entitled to a duty rate of 2.4 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
Area Director

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