United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87320 - NY C87376 > NY C87365

Previous Ruling Next Ruling
NY C87365

May 7, 1998

CLA-2-48:RR:NC:SP:234 C87365


TARIFF NO.: 4823.90.6500

Ms. Gladys Diaz
John T. Raia Customhouse Brokers
One Industrial Plaza
Building D
Valley Stream, NY 11581

RE: The tariff classification of a desk accessory/stationery set, of paper and paperboard, from China.

Dear Ms. Diaz:

In your letter dated April 28, 1998, on behalf of Enchante Accessories, Inc. (New York City), you requested a tariff classification ruling.

A sample identified as "Heart Box Stationery" (Style P-2035) was submitted and will be retained for reference. It consists of several components shrink-wrapped together for retail sale:

> A heart-shaped box, about 5" x 4" x 2 1/2", with a removable lid.
(The box appears to be suitable for use as a multipurpose receptacle in the home or office.)

> An address book, 2 5/8" x 4", with alphabetically tabbed pages.

> A 3 1/2" x 4 1/2" blank memo pad.

> A 3" x 4" photo frame incorporating a fold-out stand.

> A 5" pencil (wood-encased lead).

With the exception of the pencil, all of the above components are made of paper and/or paperboard, and are covered with matching, design-printed coated paper. The items are evidently intended to be used together as a desk accessory ensemble.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), this merchandise will be considered "goods put up in sets for retail sale." The box and the photo frame, which are classifiable under the same subheading, and which (according to figures accompanying your inquiry) together account for more than 60% of the set's overall value, will be regarded as the components which impart the essential character.

Accordingly, the applicable subheading for the Style P-2035 "Heart Box Stationery" set will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 3.4%.

This ruling is being issued under the provisions of Section 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

Previous Ruling Next Ruling

See also: