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NY F85676

May 1, 2000

CLA-2-48:RR:NC:SP:234 F85676


TARIFF NO.: 4823.51.0080; 4817.10.0000; 4911.91.4040; 4202.92.4500

Ms. Rabia Tewari
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a stationery kit from Taiwan.

Dear Ms. Tewari:

In your letter dated April 19, 2000, you requested a tariff classification ruling.

A sample identified as a “Monkey Stationery Set” (Style #56134) was submitted and will be retained for reference. It consists of a 7” x 9½” clear plastic pouch containing 18 sheets of design-printed writing paper (5½” x 8½”), 9 paper envelopes, and 9 die-cut, pressure-sensitive paper stickers printed with pictures of monkey faces. The stickers, which appear to have been printed by a letterpress process, match the motif on the writing paper and may be intended for use as seals on the envelopes.

The pouch, which is made of PVC plastic sheeting and features a tongue-and-groove zipper closure, is not specifically designed to hold the stationery. It is a generic, reusable container that can serve to hold miscellaneous small items, either before or after its current contents are depleted. Since the pouch is not ordinary disposable packaging and can be used for purposes unrelated to the stationery items, the kit will not be treated for tariff purposes as “goods put up in sets for retail sale.” The individual components will therefore be classified separately.

The applicable subheading for the sheets of writing paper will be 4823.51.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 1.2%.

The applicable subheading for the envelopes will be 4817.10.0000, HTS, which provides for envelopes of paper or paperboard. The rate of duty will be 1.6%. The applicable subheading for the printed paper stickers will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 1.2%.

The applicable subheading for the pouch will be 4202.92.4500, HTS, which provides for travel, sports and similar bags with outer surface of sheeting of plastic. The rate of duty will be 20%.

We note that the sample kit is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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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