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NY D80353

August 5, 1998

CLA-2-48:RR:NC:SP:234 D80353


TARIFF NO.: 4823.59.4040; 4817.30.0000

Ms. Joanne Balice

CBI Distributing Corp.

2400 W. Central Rd.

Hoffman Estates, IL 60195-1930

RE: The tariff classification of stationery sets from China.

Dear Ms. Balice:

In your letter dated July 16, 1998, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

Style 70806 is identified as a "memo paper/pencil set." It consists of a disposable, open paperboard bin which acts as a holder/dispenser for its contents: a small pencil and a 1 1/2-
inch thick stack of loose, plain white paper sheets measuring 3 x 3 1/2 inches. The bin and the pencil are covered with decora-
tively printed, plastic-coated paper. The items have been shrink wrapped together, and for tariff purposes will be considered "goods put up in sets for retail sale" whose essential character is imparted by the memo paper.

The applicable subheading for the style 70806 "memo paper/ pencil set" will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 1.8%.

Style 70853 is identified as a "stationery set." It consists of a paperboard box containing 20 loose 5 3/8 x 7 inch sheets of plain white writing paper and 20 matching paper envelopes. The box, which is decorated on the exterior with what appears to be design-printed, metallized plastic film, is open at the top but is fitted with a clear plastic cover which can be slid off.

The applicable subheading for the style 70853 "stationery set" 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%.

We note that the samples are not marked with their country of origin. When imported into the United States, the merchandise will be required to be so marked (e.g., "Made in China"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.

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.


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