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NY D84493

December 1, 1998

CLA-2-48:RR:NC:SP:234 D84493


TARIFF NO.: 4823.90.8500; 4820.10.2050; 4817.30.0000

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of paperboard boxes and stationery from China.

Dear Ms. Castellanos:

In your letters dated October 21 and November 13, 1998, on behalf of Havoc Publishing (San Diego, CA), you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested.

The "Good Times Keepsake Box" is a design-printed 6 3/4" x 9 1/2" x 2 3/8" rigid paperboard box with a flip-open lid. Affixed to the inner surface of the lid are several overlapping clear plastic sleeves (each 4" x 6") intended to hold photographs. The interior of the box is mostly empty, but it does contain a 5" x 7" spiral-bound blank paper notebook. The box and the notebook will be considered separate articles for tariff classification purposes.

The applicable subheading for the keepsake box incorporating photo sleeves 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 3.2%.

The applicable subheading for the notebook will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 2.4%.

The second product, "Secret Scribbles Mini Message Box," is a design-printed 4" x 5 1/2" x 1 1/2" rigid paperboard box with a flip-open lid. This box contains 24 small paper cards (each 2" x 3 1/2") and 24 matching paper envelopes. The cards and envelopes are intended for students who wish to write short notes and slip them into their friends' lockers, notebooks, etc. Twelve of the cards will bear abbreviated printed messages (such as "Call me," "Let's go out," etc.), while the remainder will be blank.

The applicable subheading for the "Secret Scribbles Mini Message Box," complete with cards and envelopes, 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 2.5%.

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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