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NY B89678

September 29, 1997

CLA-2-48:RR:NC:SP:234 B89678


TARIFF NO.: 4823.90.6500

Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of a paperboard "stationery chest" set from China and Taiwan.

Dear Ms. Hong:

In your letter dated August 28, 1997, you requested a tariff classification ruling.

A sample identified as a "Stationery Chest with Secret Door" was submitted and is being returned to you as requested. Its main component is a 4" x 6" x 4"(H) rigid paperboard box with a domed, flip-open lid. All surfaces of the box are covered with design-printed, plastic-coated paper. The interior contains a "false bottom," upon which rest a 3" x 5" pad of blank white paper and a removable paperboard bin containing six small colored pencils, an inexpensive hand-held pencil sharpener and six small design-printed paper stickers. A portion of the false bottom may be pulled (folded) up to reveal an empty storage compartment in the lower portion of the box.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the above-described merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the box.

The applicable subheading for the complete "Stationery Chest with Secret Door" set will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paper-board. The rate of duty will be 3.9%.

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.


Robert B. Swierupski

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