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NY E89017

December 1, 1999

CLA-2-48:RR:NC:2:234 E89017


TARIFF NO.: 4823.90.6500

Ms. Joanne Balice
Import Department
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, Illinois 60195

RE: The tariff classification of “My Life 2000 Memory Box” from China

Dear Ms. Balice:

In your letter dated November 17, 1999, you requested a classification ruling.

A sample was submitted, which will be returned, as requested. It is identified in your letter as “Style 67898 Memory Box”. It consists of a paperboard box, covered on all exterior surfaces with blue coated paper, on which are printed white or silver stars. Two surfaces are also printed with the words, “My Life 2000! Memory Box”. The box is rigid, and has a permanently attached lid of the same material, that may be tied closed with a length of silver colored textile ribbon, permanently attached. The box measures 9 ½” x 6 ¾” x 2 ½”.

The inner surface of the lid (inside the box) has attached to it a set of plastic sleeves with paper inserts, for holding photographs that may measure, each, up to 4” x 6”. The set of sleeves may be secured to the lid with permanently attached silver colored textile ribbon.

Within the box is a paper memo book or diary, with stiff paperboard covers, the whole being spiral bound. The front cover of the book is printed in matching colors with the exterior of the box, and is also printed with the text, “My Life 2000!” Each paper page of the book, except the last page, is printed with horizontal lines for writing, and is headed, “Millenium Memos”. The last page is a sheet of 50 star-shaped paper stickers, mounted on a release paper, most of the stars being printed with a single word, or a phrase, such as “Future”, “Surprise”, “Best Friends”, etc. Five of the stars are not printed. The book measures 7 ½’ x 5” and is 3/16” in thickness.

You advise that the sample represents the article in its condition as imported, and in which it will be sold.

The sample is considered to be “goods put up in sets for retail sale”, and will classify in a single tariff provision which pertains to the component, the box, that gives it its essential character.

The applicable subheading for the Style 67898 Memory Box, as described, will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified articles) of coated paper or paperboard. The duty rate will be 2.8 percent ad valorem. (In calendar year 2000, the rate will be 2.2 percent ad valorem.)

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 212-637-7060.


Robert B. Swierupski

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